BIM80000 - Miscellaneous income: Contents
ICTA88/S18 (3) - Case VI of Schedule D, Chapter 8 Part 5 ITTOIA05, Chapter 8 Part 10 CTA09
This section looks at the taxation of Miscellaneous Income falling within:
- Case VI of Schedule D under the provisions of ICTA88/S18 (3) or,
- Chapter 8, Part 5 ITTOIA for Income Tax payers for 2005/6 onwards; and
- Chapter 8, Part 10, CTA09 for Corporation Tax payers on or after 1 April 2009.
This guidance does not cover those various items that were brought into Case VI of Schedule D by statute; items such as post-cessation receipts.
This section contains the following guidance:
| BIM80100 | Scope of the provisions |
| BIM80150 | Calculating the profits |
| BIM80155 | Deductions |
| BIM80190 | Losses |
| BIM80200 | Particular sources |
