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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
  2. Business and industry
HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
13 May 2025 - See all updates
  1. Back to contents
  2. BIM30000
  3. BIM35000

BIM35200 - Capital/revenue divide: the role of accountancy: contents

This chapter covers the following:

  1. BIM35201
    Generally accepted accounting practice
  2. BIM35205
    Accountancy treatment not conclusive
  3. BIM35210
    »Ê¹ÚÌåÓýapp weight to place on accountancy evidence
  4. BIM35215
    Accountants see things differently
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