BIM - Recent changes to this Manual
Below are details of the amendments that were published on 8 June 2006 (see the update index for all updates)
| Section | Title and details of the update |
| BIM13000 | Relationship between HMRC
and its customers: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM20000 | Trade: contents.
Table of contents tidied up. |
| BIM20050 | Trade: general: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM20200 | Trade: badges of trade:
contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM21000 | Trade: scope of trade:
contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM22000 | Trade: exceptions &
alternatives: contents.
New page BIM22040 added to table of contents. |
| BIM22040 | Trade: exceptions &
alternatives: co-workers of the Camphill Association.
New page – contents previously part of SCS144/02. |
| BIM30000 | Measuring the profits
(general rules): contents.
Addition of BIM35950 & deletion of BIM39701 from table of contents. General tidying up of headings. |
| BIM31500 | VAT: contents.
Headings changed on contents page. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM33000 | Stock: meaning of:
contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM33100 | Stock: valuation:
contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM33300 | Stock: trading
transactions in: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM33450 | Stock: valuation on
discontinuance of business: contents.
Most page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM33600 | Stock: non-trading
transactions in stock: contents.
Headings changed on contents page. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. New page BIM33650 added to table of contents. |
| BIM33650 | Transfer pricing and thin
capitalisation.
Page transferred from BIM39701. |
| BIM33700 | Business successions:
contents.
Headings changed on contents page. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM34000 | Change of basis of
computing taxable profits: contents.
Many page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. Page BIM34002 abolished and flowchart moved to page BIM34001. |
| BIM35950 | Sale of income by an
individual in exchange for capital: contents.
New chapter previously at IM4680+. Contents will be upgraded in the next twelve months. |
| BIM39701 | Transfer pricing and thin
capitalisation.
Page transferred to BIM33650. |
| BIM50000 | Measuring the profits
(particular trades): contents.
Addition of BIM59501 to table of contents. |
| BIM59501 | Internet trading and
e-commerce.
New page – note that the introduction to the subject referred to therein will be published shortly. |
