BIM14000 - Taxation of trading income: contents

This section provides an overview of the charge to tax on trading income, summarising briefly the law and practice affecting the scope of the charge.

  1. BIM14005
    Overview
  2. BIM14010
    Trades, professions and vocations
  3. BIM14015
    Interpretation - ‘trade� or ‘business�
  4. BIM14020
    Priority rules
  5. BIM15010
    Scope
  6. BIM15015
    Who is chargeable?
  7. BIM15020
    General principles
  8. BIM15025
    Capital or revenue?
  9. BIM15030
    Relationship to Capital Gains Tax
  10. BIM15035
    Receipts not chargeable - source doctrine
  11. BIM15040
    What is chargeable?
  12. BIM15045
    Statute - overview
  13. BIM15050
    Statute - main charging provisions
  14. BIM15055
    Statute - supplementary charging provisions
  15. BIM15060
    Statute - supplementary charging provisions - farming
  16. BIM15065
    Statute - supplementary charging provisions - occupation of land
  17. BIM15070
    Statute - supplementary charging provisions - mines, quarries and other concerns