The guidance on scope of trade is arranged as follows:
| BIM21001 | Introduction |
| BIM21005 | Approach |
| BIM21010 | Relevant case law |
| BIM21015 | Collins v The Firth-Brearley Stainless Steel Syndicate Ltd 9TC520 |
| BIM21020 | The Rees Roturbo Development Syndicate Ltd v Ducker 13TC367 |
| BIM21025 | The Gloucester Railway Carriage and Wagon Co Ltd v CIR 12TC720 |
| BIM21030 | J Bolson & Son Ltd v Farrelly 34TC161 |
| BIM21035 | The Alianza Company Ltd v Bell 5TC60 and 172 |
| BIM21040 | Golden Horse Shoe (New) Ltd v Thurgood 18TC280 |
