BIM14000 - Introduction to 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 | Schedule D: Interpretation: 'Trade' or 'business' |
| BIM14005 | Schedule D: Mutual exclusivity of the Schedules |
| BIM14010 | Schedule D: Scope |
| BIM14015 | Schedule D: The division into Cases |
| BIM14020 | Schedule D: Origin |
| BIM14025 | Schedule D: Coverage and exclusions: Non exhaustive nature |
| BIM14030 | Schedule D: Coverage and exclusions: Functions of Schedule D and Case VI |
| BIM14035 | Schedule D: Crown option to choose between Cases I to V of Schedule D |
| BIM14040 | Schedule D: Who is chargeable? |
| BIM14045 | Schedule D: General principles |
| BIM14050 | Schedule D: Capital or revenue? |
| BIM14055 | Schedule D: Relationship to Capital Gains Tax |
| BIM14060 | Schedule D: Annual profits or gains |
| BIM14065 | Schedule D: Receipts not chargeable: source doctrine |
| BIM14070 | Schedule D: Meaning of property |
| BIM14075 | Schedule D: Case I & II: Introduction and overview |
| BIM14080 | Schedule D: Trade, professions and vocations |
| BIM14085 | Schedule D: Case II professions and vocations |
| BIM14090 | Schedule D: Differences between trades and professions |
| BIM14095 | Schedule D: Who is chargeable? |
| BIM14100 | Schedule D: What is chargeable? |
| BIM14105 | Schedule D: Statute |
| BIM14110 | Schedule D: Statute: Main charging provisions |
| BIM14115 | Schedule D: Statute: Supplementary charging provisions |
| BIM14120 | Schedule D: Statute: Supplementary charging provisions: Farming |
| BIM14125 | Schedule D: Statute: Supplementary charging provisions: Occupation of land |
| BIM14130 | Schedule D: Statute: Supplementary charging provisions: Specific concerns |
