BIM72001 | Cash basis - tax years beginning on or after 6 April 2024 onwards

Contents22 entries

1. BIM72005Cash basis: overview
2. BIM72010Cash basis: eligibility
3. BIM72015Cash basis: receipts: overview
4. BIM72020Cash Basis: receipts: capital receipts under or after leaving the cash basis
5. BIM72025Cash basis: receipts: value of trading stock on cessation of trade, value of work in progress on cessation of profession or vocation
6. BIM72030Cash basis: expenses: overview
7. BIM72035Cash basis: expenses: capital expenditure
8. BIM72036Cash basis: expenses: capital expenditure: Land
9. BIM72037Cash basis: expenses: capital expenditure: Intangible Assets
10. BIM72038Cash basis: expenses: capital expenditure: Financial Assets
11. BIM72050Cash basis: rules not applied in calculating profits
12. BIM72055Cash basis: leaving the cash basis
13. BIM72060Cash basis: transitional adjustments: entering the cash basis: overview
14. BIM72065Cash basis: transitional adjustments: entering the cash basis: examples: debtors, creditors, stock
15. BIM72066Cash basis: transitional adjustments: entering the cash basis: examples: accruals and prepayments
16. BIM72067Cash basis transitional adjustments: entering the cash basis: capital allowances
17. BIM72068Cash basis: transitional adjustments: entering the cash basis: examples: successions between connected persons
18. BIM72069Cash basis: transitional adjustments: entering the cash basis: examples: VAT, finance leasing
19. BIM72070Cash basis: transitional adjustments: leaving the cash basis: overview
20. BIM72071Cash basis: transitional adjustments: leaving the cash basis: calculation
21. BIM72072Cash basis: transitional adjustments: leaving the cash basis: prepayments
22. BIM72073Cash basis: transitional adjustments: leaving the cash basis: capital expenditure