BIM51500 - Builders, property dealers & developers: contents
This chapter contains the following:
| BIM51501 | Introduction |
| BIM51505 | Background |
| BIM51510 | Income recognition |
| BIM51515 | Income recognition: valuation of mortgage |
| BIM51520 | Income recognition: retentions |
| BIM51525 | Income recognition: premiums |
| BIM51530 | Income recognition: ground rents |
| BIM51535 | Income recognition: ground rents: stock-in-trade |
| BIM51540 | Income recognition: ground rents: reversionary interest |
| BIM51545 | Income recognition: ground rents: improved |
| BIM51550 | Income recognition: ground rents: reports to CT&VAT (Technical) |
| BIM51555 | Income recognition: Schedule A |
| BIM51560 | Valuation |
| BIM51565 | Valuation: valuation reports |
| BIM51570 | Valuation: substantial adjustment |
| BIM51575 | Valuation: not negotiated valuation |
| BIM51580 | Valuation: not negotiated valuation: accepted |
| BIM51585 | Valuation: not negotiated valuation: not accepted |
| BIM51590 | Valuation: not negotiated valuation: no current tax effect |
| BIM51595 | Valuation: not negotiated valuation: tax effect |
| BIM51600 | Valuation: negotiated valuation |
| BIM51605 | Valuation: multiple valuations |
| BIM51610 | Valuation: land outside the UK |
| BIM51615 | Valuation: contentious appeal |
| BIM51620 | Property not acquired as trading stock |
| BIM51625 | Property not acquired as trading stock: own occupation |
| BIM51630 | Town and Country Planning Acts |
| BIM51635 | Legal and professional fees |
| BIM51640 | Private street works |
| BIM51645 | Private street works: England/Wales |
| BIM51650 | Private street works: payments to local authorities |
| BIM51655 | Private street works: payments to local authorities: Interest |
| BIM51660 | Development Land Tax |
| BIM51665 | Purchase and sale of woodlands |
