BIM84000 - Averaging: contents

This section contains the following:

1. BIM84001

   Introduction
2. BIM84050

   Who can claim
3. BIM84055

   Farmers
4. BIM84060

   Creative works
5. BIM84100

   Checklist
6. BIM84115

   Which years may be averaged
7. BIM84120

   Profits for the purpose of averaging
8. BIM84130

   When Profits can be averaged
9. BIM84135

   Marginal relief
10. BIM84140

    Successive claims
11. BIM84145

    Giving effect to a claim
12. BIM84150

    Amendments to profits: reasons other than averaging: averaging claim in place
13. BIM84155

    Claims: time limit
14. BIM84160

    Claims to other reliefs
15. BIM84165

    Postponement of payment of tax and interest
16. BIM84170

    Adjustments to reliefs
17. BIM84185

    Partnerships
18. BIM84210

    Example of a two year claim
19. BIM84220

    Example of a five year claim
20. BIM84230

    Example of amendment to profits following averaging
21. BIM84240

    Example of amendment to profit without averaging
22. BIM84250

    Example of a two year claim with loss cap restriction