BIM70001 | Cash basis - tax years ending on or before 5 April 2024: contents

Contents25 entries

1. BIM70005Cash basis: overview
2. BIM70010Cash basis: eligibility
3. BIM70011Cash basis: eligibility: partnerships
4. BIM70015Cash basis: receipts: overview
5. BIM70020Cash Basis: receipts: capital receipts under or after leaving the cash basis
6. BIM70025Cash basis: receipts: value of trading stock on cessation of trade, value of work in progress on cessation of profession or vocation
7. BIM70030Cash basis: expenses: overview
8. BIM70035Cash basis: expenses: capital expenditure
9. BIM70036Cash basis: expenses: capital expenditure: Land
10. BIM70037Cash basis: expenses: capital expenditure: Intangible Assets
11. BIM70038Cash basis: expenses: capital expenditure: Financial Assets
12. BIM70040Cash basis: expenses: interest payments and incidental costs of obtaining finance
13. BIM70050Cash basis: rules not applied in calculating profits
14. BIM70055Cash basis: leaving the cash basis
15. BIM70060Cash basis: transitional adjustments: entering the cash basis: overview
16. BIM70065Cash basis: transitional adjustments: entering the cash basis: examples: debtors, creditors, stock
17. BIM70066Cash basis: transitional adjustments: entering the cash basis: examples: accruals and prepayments
18. BIM70067Cash basis transitional adjustments: entering the cash basis
19. BIM70068Cash basis: transitional adjustments: entering the cash basis: examples: successions between connected persons
20. BIM70069Cash basis: transitional adjustments: entering the cash basis: examples: VAT, finance leasing
21. BIM70070Cash basis: transitional adjustments: leaving the cash basis: overview
22. BIM70071Cash basis: transitional adjustments: leaving the cash basis: calculation
23. BIM70072Cash basis: transitional adjustments: leaving the cash basis: prepayments
24. BIM70073Cash basis: transitional adjustments: leaving the cash basis: capital expenditure
25. BIM70075Cash basis: alternative basis: contents