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