BIM70001 - Cash basis - tax years ending on or before 5 April 2024: contents

  1. BIM70005
    Overview
  2. BIM70010
    Eligibility
  3. BIM70011
    Eligibility: partnerships
  4. BIM70015
    Receipts: overview
  5. BIM70020
    Receipts: capital receipts
  6. BIM70025
    Receipts: value of trading stock on cessation of trade, value of work in progress on cessation of profession or vocation
  7. BIM70030
    Expenses: overview
  8. BIM70035
    Expenses: capital expenditure
  9. BIM70036
    Expenses: capital expenditure: Land
  10. BIM70037
    Expenses: capital expenditure: Intangible Assets
  11. BIM70038
    Expenses: capital expenditure: Financial Assets
  12. BIM70039
    Expenses: capital expenditure: Transitional arrangements 2017- 2018
  13. BIM70040
    Expenses: interest payments and incidental costs of obtaining finance
  14. BIM70050
    Rules not applied in calculating profits
  15. BIM70055
    Leaving the cash basis
  16. BIM70060
    Transitional adjustments: entering the cash basis: overview
  17. BIM70065
    Transitional adjustments: entering the cash basis: examples: debtors, creditors, stock
  18. BIM70066
    Transitional adjustments: entering the cash basis: examples: accruals and prepayments
  19. BIM70067
    Transitional adjustments: entering the cash basis
  20. BIM70068
    Transitional adjustments: entering the cash basis: examples: successions between connected persons
  21. BIM70069
    Transitional adjustments: entering the cash basis: examples: VAT, finance leasing
  22. BIM70070
    Transitional adjustments: leaving the cash basis: overview
  23. BIM70071
    Transitional adjustments: leaving the cash basis: calculation
  24. BIM70072
    Transitional adjustments: leaving the cash basis: prepayments
  25. BIM70073
    Transitional adjustments: leaving the cash basis: capital expenditure
  26. BIM70075
    Alternative basis: contents