BIM64330 | Private Finance Initiative (PFI): interest: pre-trading: table of examplesFrom HM Revenue & Customs · Business Income Manual DetailsTax treatmentAccounting treatment of pre-trading interest---Fixed assetFinance debtor--FRS5FRS5SSAP9/FRS5Non-tradeExample 1 (BIM64335)Example 3 (BIM64345)Example 5 (BIM64355)TradeExample 2 (BIM64340)Example 4 (BIM64350)Example 6 (BIM64360)PreviousNext
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