BIM - Recent changes to this manual
Below are details of the amendments that were published on 16 January 2007(see the update index for all updates).
| Section | Title and details of update |
| BIM33020 | Stock: meaning of: what
is work in progress.
Urgent Issues Tax Force 40 (UITF40) ‘health warning’ added. |
| BIM33100 | Stock: valuation:
contents.
Urgent Issues Tax Force 40 (UITF40) ‘health warning’ on pages BIM33165/70/75/80/85 revised. |
| BIM34000 | Change of basis of
computing taxable profits: contents.
Reference to UITF 40 adjustment income inserted. |
| BIM34045 | Change of basis of
computing taxable profits: accounting policy changes.
Reference to UITF 40 adjustment income inserted at end. |
| BIM34070 | Change of basis of
computing taxable profits: accounting policy changes: computational
adjustment.
Reference to UITF 40 adjustment income inserted at end |
| BIM41000 | Receipts: rents:
contents.
Whole chapter updated for ITTOIA; headings of pages BIM41001/15/20 changed. |
| BIM61200 | Leasing: avoidance:
assets other than land: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, to reflect departmental name changes and to improve presentation. |
| BIM61300 | Leasing: Avoidance: Sale
and leaseback of land: contents.
All page headings changed. Minor revisions throughout chapter for ITTOIA, to reflect departmental name changes and to improve presentation. |
| BIM64000 | Private finance
initiative (PFI): contents.
Title of BIM64115 changed; new page BIM64116 added. |
| BIM64115 | Private finance
initiative (PFI): contract accounting: bid costs.
Title changed; last paragraph revised. |
| BIM64116 | Private finance
initiative (PFI): contract accounting: recharge of bid costs to
another company: income of the bidding company.
New page. |
| BIM70000 | Computing the amount to
assess: contents.
Addition of new chapter at BIM74200. |
| BIM74000 | Abolition of the cash
basis: contents.
Urgent Issues Tax Force 40 (UITF40) ‘health warning’ revised and now on pages BIM74075/80/95/100/105/115/120/130/145/150. All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM74200 | Revenue recognition and
service contracts: UITF 40: contents & overview.
New chapter. |
| BIM75000 | Trading losses: general
matters: contents.
All page headings changed. Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM75400 | Trading losses: types of
loss relief: contents.
Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. Headings on contents page changed. |
| BIM75600 | Farming losses: contents.
Minor revisions throughout chapter to reflect departmental name changes, civil partnerships act, and to improve presentation. Headings on contents page changed. |
| BIM75700 | Losses: restriction of
relief: contents.
Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. Headings on contents page changed. |
| BIM80500 | Post cessation receipts:
contents.
Minor revisions throughout chapter to reflect departmental name changes and to improve presentation. Headings on contents page changed. |
