BIM30000 - Measuring the profits (general rules): contents

BIM31000The relationship between tax and accountancy
BIM31500VAT
BIM33000Stock: meaning of
BIM33100Stock: valuation
BIM33300Stock: trading transactions in
BIM33450Stock: valuation on discontinuance of business
BIM33600Stock: non-trading transactions in stock
BIM33700Business successions
BIM34000Change of basis of computing taxable profits
BIM35000Capital/revenue divide: introduction
BIM35100Capital/revenue divide: basis of computation
BIM35200Capital/revenue divide: the role of accountancy
BIM35300Capital/revenue divide: general themes
BIM35400Capital/revenue divide: tangible assets
BIM35500Capital/revenue divide: intangible assets
BIM35700Capital/revenue divide: intellectual property
BIM35800Capital/revenue divide: computer software
BIM35900Capital/revenue divide: tax cases and summing up
BIM35950Sale of income by an individual in exchange for capital
BIM37000Wholly and exclusively
BIM39500Foreign exchange