BIM14000 - Schedule D: contents
Paragraphs up to BIM14070 are an overview of Schedule D and summarise briefly the law and practice affecting the scope of the Schedule. An introduction to Case I and II is at BIM14075 - BIM14100 and Statute law at BIM14105 - BIM14130
| BIM14001 | Interpretation - “trade” or “business” |
| BIM14005 | Mutual exclusivity of the Schedules |
| BIM14010 | Scope |
| BIM14015 | The division into Cases |
| BIM14020 | Origin |
| BIM14025 | Coverage and exclusions - non-exhaustive nature |
| BIM14030 | Coverage and exclusions - functions of Schedule D and Case VI |
| BIM14035 | Crown option to choose between Cases I to V of Schedule D |
| BIM14040 | Who is chargeable? |
| BIM14045 | General principles |
| BIM14050 | Capital or revenue? |
| BIM14055 | Relationship to Capital Gains Tax |
| BIM14060 | Annual profits or gains |
| BIM14065 | Receipts not chargeable - source doctrine |
| BIM14070 | Meaning of property |
| BIM14075 | Case I & II - Introduction and overview |
| BIM14080 | Trade, professions and vocations |
| BIM14085 | Case II professions and vocations |
| BIM14090 | Differences between trades and professions |
| BIM14095 | Who is chargeable? |
| BIM14100 | What is chargeable? |
| BIM14105 | Statute |
| BIM14110 | Statute - main charging provisions |
| BIM14115 | Statute - supplementary charging provisions |
| BIM14120 | Statute - supplementary charging provisions - Farming |
| BIM14125 | Statute - supplementary charging provisions - Occupation of land |
| BIM14130 | Statute - supplementary charging provisions - Specific concerns |
