BIM60000 - Measuring the profits (particular trades): land: trading transactions: contents

The guidance on trading transactions involving land is arranged as follows

1. BIM60001

   Introduction
2. BIM60005

   Outline
3. BIM60010

   Summary
4. BIM60015

   Approach
5. BIM60020

   Question of fact
6. BIM60025

   Badges of trade
7. BIM60030

   Intention on acquisition
8. BIM60035

   Profit seeking motive
9. BIM60040

   Deal or investment?
10. BIM60045

    Equivocal and unequivocal transactions
11. BIM60050

    Dual motive transactions
12. BIM60055

    Land cannot have a dual or indeterminate status
13. BIM60060

    Supervening trade
14. BIM60065

    Supervening trade: limited development
15. BIM60070

    Supervening trade: planning permission
16. BIM60075

    Private residences
17. BIM60080

    Builders
18. BIM60085

    Loss making transactions
19. BIM60090

    Land acquired by inheritance or gift
20. BIM60095

    Acquisition and disposal of superior interest
21. BIM60100

    Acquisition and disposal of superior interest: approach
22. BIM60105

    Acquisition and disposal of superior interest: marriage value
23. BIM60110

    Acquisition and disposal of superior interest: computation of profit
24. BIM60115

    Acquisition and disposal of superior interest: example
25. BIM60120

    Acquisition and disposal of superior interest: advice of District Valuer
26. BIM60125

    Acquisition and disposal of superior interest: part disposal
27. BIM60130

    Acquisition and disposal of superior interest: leaseback
28. BIM60135

    Timeshare schemes
29. BIM60140

    Timeshare schemes: what is sold?
30. BIM60145

    Timeshare schemes: builders and developers
31. BIM60150

    Timeshare schemes: non builders
32. BIM60155

    Timeshare schemes: trading profit computation
33. BIM60160

    Useful land cases
34. BIM60165

    Reports to BAI Business Profits