BIM - Recent changes to this manual
Below are details of the amendments that were published on 30 March 2005 (see the update index for all updates).
| Section | Title and details of the update |
| BIM10020 | Feedback.
Contact details for BIM editor changed |
| BIM10050 | Future plans for the BIM.
Contact details for BIM editor changed |
| BIM30000 | Measuring the profits
(general rules): contents.
Title of BIM39701 chapter expanded |
| BIM39701 | Transfer pricing and thin
capitalisation.
Page rewritten and expanded. |
| BIM40000 | Measuring the profits
(specific rules & practices): receipts & deductions:
contents.
New chapter at BIM45321 ‘Health & safety’ added. |
| BIM40800 | Receipts: Interest and
dividends: contents.
Heading of BIM40810 revised. |
| BIM40801 | Receipts: Interest and
dividends: introduction.
Second paragraph starting ‘BIM40810……’ revised |
| BIM40810 | Receipts: interest and
dividends: how chargeable.
In heading ‘case’ changed to ‘how’. |
| BIM44500
onwards | Specific deductions:
Employee benefit trusts: Contents.
New expanded chapter. |
| BIM45321 | Specific deductions:
Health and safety.
New page. |
| BIM46255 | Specific deductions:
Premiums: Trading deduction.
Example revised for greater clarity. |
| BIM47600 | Specific deductions:
Trade organisations: contents.
Introduction revised and BIM47615 deleted. |
| BIM47610 | Specific deductions:
Trade organisations: LEAs, Learning & Skills Council, TECs,
LECs, BLOs and URCs.
Revised and extended to include LEAs and URCs. |
| BIM47615 | Specific deductions:
Trade organisations: Secretary of State approval.
Page deleted - to be rewritten then placed in the CT Manual. |
| BIM75201 | Trading losses: claims to
relief: how claims to be made.
‘11’ deleted after ‘8A’ in first sentence of second paragraph |
| BIM75210 | Trading losses: claims to
relief: time limits for claims.
Final paragraph expanded to include cross-reference to EM6721. |
| BIM75215 | Trading losses: claims
for relief: part claims and priority of claims.
New sentence starting at ‘This means…..’ inserted at bullet point 1. |
