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HMRC internal manual

Business Income Manual

Profits from a trade of dealing in or developing UK land (from 8 March 2016): Contents

Guidance on the legislation introduced in the Finance Act 2016 on dealing in and developing UK land, both on the territorial scope and on the provisions in Part 8ZB CTA 2010 and Part 9A ITA 2007.

  1. BIM60515
  2. BIM60520
    Profits from a trade of dealing in or developing UK land: Overview
  3. BIM60525
    Expansion of territorial scope of Corporation Tax and Income tax: Overview
  4. BIM60526
    16th March 2016 amendment of UK/Crown Dependencies double taxation agreements
  5. BIM60530
    Trade of dealing in or developing UK land
  6. BIM60535
    Exclusion of charge to income tax
  7. BIM60540
    Permanent Establishment exemption
  8. BIM60545
    Overview of legislation
  9. BIM60550
    Amounts treated as trading profits
  10. BIM60555
  11. BIM60560
    Main purpose or one of the main purposes
  12. BIM60565
    Person realising a profit or gain
  13. BIM60570
    Disposals of land: profits treated as trading profits
  14. BIM60575
    Disposals of property deriving its value from land
  15. BIM60580
    Disposals of property deriving its value from land
  16. BIM60585
    Profits treated as trading profits
  17. BIM60590
    Relevant amount and relevant assets
  18. BIM60595
    Profit already brought into account
  19. BIM60600
    Fragmented activities overview
  20. BIM60605
    Fragmented activities rules
  21. BIM60610
    Relevant Contribution
  22. BIM60611
    Anti-fragmentation: Interest
  23. BIM60615
    Anti-fragmentation: Example
  24. BIM60620
    Calculation of profit or gain
  25. BIM60625
    Period in which the gain is taxed
  26. BIM60630
    Profit attributable to period before intention to develop formed
  27. BIM60635
    Tracing value
  28. BIM60640
    Relevance of transactions and arrangements
  29. BIM60645
    'Slice of the action' contracts and overage arrangements
  30. BIM60650
    Portion of gain relating to period before relevant activities commenced may be exempt
  31. BIM60655
    Portion of charge may be exempt: Example
  32. bim60660
    Pre-trading expenses – Overview
  33. bim60665
    Commencement and transitional provisions: Overview
  34. BIM60700
    Anti-Avoidance provisions
  35. bim60800
  36. bim60900
    Notification, assessment & payment
  37. BIM60905
    Corporation tax: Quarterly Instalment Payments (QIP’S)