BIM - Recent changes to this manual
Below are details of the amendments that were published on 12 October 2006 (see the update index for all updates)
| Section | Title and details of the update |
| BIM33710 | Business successions:
capital nature of acquisition.
New third paragraph covering the Triage Services Ltd v CIR case. |
| BIM45500 | Specific deductions:
insurance: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM45650 | Specific deductions:
interest: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. (Excluding pages BIM45780/81/82.) |
| BIM46000 | Specific deductions:
pension schemes: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. Note added at BIM46000 re forthcoming new guidance. |
| BIM46250 | Specific deductions:
premiums: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM46350 | Specific deductions:
pre-trading expenditure: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM46400 | Specific deductions:
professional fees: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM46500 | Specific deductions:
provisions: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM46800 | Specific deductions: rent
& rates: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM46900 | Specific deductions:
repairs & renewals: contents.
Some page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM47300 | Specific deductions:
security expenditure: contents.
Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM47400 | Specific deductions:
subscriptions: contents.
Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM47700 | Specific deductions:
travel & subsistence: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
