BIM40100 - Receipts: compensation & damages: contents
Compensation can arise in a variety of circumstances. This chapter describes whether compensation received by a taxpayer is taxable for the purposes of trading profits and contains the following.
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Introduction |
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Is it a trade receipt |
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Capital revenue summary |
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Tangible assets fixed capital |
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Intangible assets |
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Other than trading contracts |
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Reimbursement of trading expenses |
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Loss of office: in course of trade or profession |
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Loss of office: exceptions |
