Valuation of work in progress
Adjustment income
Legislation/Regulatory –
ITTOIA2005 s. 231
Basis of
Legislation/Regulatory –
ITTOIA2005 s. 184
Determination of questions
Legislation/Regulatory –
ITTOIA2005 s. 186
Discontinuance of profession or vocation
HMRC Guidance –
BIM33510
Election for valuation at cost
Legislation/Regulatory –
ITTOIA2005 s. 185
Work in progress, meaning
Legislation/Regulatory –
ITTOIA2005 s. 183
HMRC Guidance –
BIM90060