BIM60000 - Measuring the profits (particular trades): land - trading transactions: contents
The guidance on trading transactions involving land is arranged as follows:
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BIM60001Introduction
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BIM60005Outline
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BIM60010Summary
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BIM60015Approach
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BIM60020Question of fact
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BIM60025Badges of trade
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BIM60030Intention on acquisition
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BIM60035Profit seeking motive
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BIM60040Deal or investment?
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BIM60045Equivocal and unequivocal transactions
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BIM60050Dual motive transactions
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BIM60055Land cannot have a dual or indeterminate status
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BIM60060Supervening trade
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BIM60065Supervening trade: limited development
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BIM60070Supervening trade: planning permission
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BIM60075Private residences
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BIM60080Builders
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BIM60085Loss making transactions
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BIM60090Land acquired by inheritance or gift
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BIM60095Acquisition and disposal of superior interest
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BIM60100Acquisition and disposal of superior interest: approach
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BIM60105Acquisition and disposal of superior interest: marriage value
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BIM60110Acquisition and disposal of superior interest: computation of profit
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BIM60115Acquisition and disposal of superior interest: example
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BIM60120Acquisition and disposal of superior interest: advice of District Valuer
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BIM60125Acquisition and disposal of superior interest: part disposal
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BIM60130Acquisition and disposal of superior interest: leaseback
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BIM60135Timeshare schemes
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BIM60140Timeshare schemes: what is sold?
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BIM60145Timeshare schemes: builders and developers
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BIM60150Timeshare schemes: non builders
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BIM60155Timeshare schemes: trading profit computation
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BIM60160Useful land cases
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BIM60165Reports to BAI Business Profits