BIM35100 - Capital/revenue divide: basis of computation: contents
This chapter covers the following:
| BIM35101 | Income tax is charged on profits |
| BIM35105 | The measure of profits |
| BIM35110 | Statutory disallowance of specific capital expenditure |
| BIM35115 | Approach to establishing profits |
| BIM35120 | Costs incidental to capital expenditure are not allowable |
