BIM84000 - Averaging: contents

This section contains the following:

  1. BIM84001
    Introduction
  2. BIM84050
    Who can claim
  3. BIM84055
    Farmers
  4. BIM84060
    Creative works
  5. BIM84100
    Checklist
  6. BIM84115
    Which years may be averaged
  7. BIM84120
    Profits for the purpose of averaging
  8. BIM84130
    When Profits can be averaged
  9. BIM84135
    Marginal relief
  10. BIM84140
    Successive claims
  11. BIM84145
    Giving effect to a claim
  12. BIM84150
    Amendments to profits: reasons other than averaging: averaging claim in place
  13. BIM84155
    Claims: time limit
  14. BIM84160
    Claims to other reliefs
  15. BIM84165
    Postponement of payment of tax and interest
  16. BIM84170
    Adjustments to reliefs
  17. BIM84185
    Partnerships
  18. BIM84210
    Example of a two year claim
  19. BIM84220
    Example of a five year claim
  20. BIM84230
    Example of amendment to profits following averaging
  21. BIM84240
    Example of amendment to profit without averaging
  22. BIM84250
    Example of a two year claim with loss cap restriction