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