BIM33450 - Stock: valuation on discontinuance of business: contents

The guidance on stock valuation generally is at BIM33100 onwards. 

  1. BIM33470
    General principles
  2. BIM33475
    Flowchart
  3. BIM33480
    Stock transferred to a UK trader
  4. BIM33485
    Transfer to unconnected trader: amount realised on sale
  5. BIM33495
    Meanings
  6. BIM33510
    Stock that is an exception from the general rules
  7. BIM33515
    Purchaser’s cost value
  8. BIM33520
    Death of individual
  9. BIM33525
    Stock not transferred to another trader
  10. BIM33530
    Examples
  11. BIM33540
    Professional work in progress
  12. BIM33550
    Resolving disputes
  13. BIM33560
    When acquired as part of the acquisition: accountancy treatment