BIM51500 - Builders, property dealers & developers: contents

A full list of the contents of the guidance on builders, property dealers and developers is shown below. The guidance is subdivided into sections, the opening page of each section being in bold in the list below.

This chapter contains the following:

  1. BIM51505
    Background
  2. BIM51510
    Income recognition: contents
  3. BIM51515
    Valuation of mortgage
  4. BIM51520
    Retentions
  5. BIM51525
    Premiums
  6. BIM51530
    Ground rents: contents
  7. BIM51535
    Trading stock
  8. BIM51540
    Reversionary interest
  9. BIM51545
    Improved
  10. BIM51550
    Reports to BAI Business Profits
  11. BIM51555
    Property income
  12. BIM51560
    Valuation: contents
  13. BIM51565
    Valuation reports
  14. BIM51570
    Substantial adjustment
  15. BIM51575
    Not negotiated valuation
  16. BIM51580
    Accepted
  17. BIM51585
    Not accepted
  18. BIM51590
    No current tax effect
  19. BIM51595
    Tax effect
  20. BIM51600
    Negotiated valuation
  21. BIM51605
    Multiple valuations
  22. BIM51610
    Land outside the UK
  23. BIM51615
    Contentious appeal
  24. BIM51620
    Property not acquired as trading stock
  25. BIM51625
    Own occupation
  26. BIM51630
    Town and Country Planning Acts
  27. BIM51635
    Legal and professional fees
  28. BIM51640
    Private street works: contents
  29. BIM51645
    England/Wales
  30. BIM51650
    Payments to local authorities
  31. BIM51655
    Payments to local authorities: Interest
  32. BIM51665
    Purchase and sale of woodlands