Adjustment income

Legislation/Regulatory – ITTOIA2005 s. 231

Basis of

Legislation/Regulatory – ITTOIA2005 s. 184
HMRC Guidance – BIM33540 ; BIM80690

Determination of questions

Legislation/Regulatory – ITTOIA2005 s. 186

Discontinuance of profession or vocation

Legislation/Regulatory – ITTOIA2005 s. 182, 252
HMRC Guidance – BIM33510

Election for valuation at cost

Legislation/Regulatory – ITTOIA2005 s. 185
HMRC Guidance – BIM33540 ; BIM80690 ; BIM90030 ; BIM90060

Work in progress, meaning

Legislation/Regulatory – ITTOIA2005 s. 183
HMRC Guidance – BIM90060