BIM34090 - Change of basis of computing taxable profits: adjustment income and expenses: contents

This section deals with the tax charges and reliefs arising on a change of basis in computing taxable profits from one valid basis to another. It is arranged as follows:

1. BIM34095

   Adjustment income and expenses: charge to tax
2. BIM34105

   Adjustment income and expenses: expenses already allowed
3. BIM34110

   Adjustment income and expenses: stock and depreciation
4. BIM34115

   Adjustment income and expenses: change from realisation basis to mark to market (fair value) accounting
5. BIM34120

   Adjustment income and expenses: change from realisation basis to mark to market (fair value) accounting: spreading election
6. BIM34130

   Adjustment income and expenses: calculation of adjustment
7. BIM34135

   Adjustment income and expenses: meanings