Actuarial method before tax

Commentary – Tax Reporter ¶1080-900

Allocation of profit

Commentary – Tax Reporter ¶1080-200

Capital gains

Commentary – Tax Reporter ¶1081-800
Case Law – Commissioners of Inland Revenue v. Church Commissioners for England ; Commissioners of Inland Revenue v. Land Securities Investment Trust Ltd. ; Marren (H.M. Inspector of Taxes) v. Ingles Marren (H.M. Inspector of Taxes) v. Linnell Gordon (H.M. Inspector of Taxes) v. Winton ; SCOBLE AND OTHERS v. SECRETARY OF STATE FOR INDIA.

Different accounting methods of allocating income

Commentary – Tax Reporter ¶1080-700

Finance charges

Equal instalments

Commentary – Tax Reporter ¶1081-000
HMRC Guidance – BIM40551 ; BIM40555

Generally

Commentary – Tax Reporter ¶1080-800

Profit arising on basis of accounting treatment

Commentary – Tax Reporter ¶1080-600
HMRC Guidance – BIM40551 ; BIM40555

Profit delayed

Commentary – Tax Reporter ¶1080-300
Case Law – PARKER v. BATTY (H.M. INSPECTOR OF TAXES) BATTY (H.M. INSPECTOR OF TAXES) v. PARKER

Receipt of

Commentary – Tax Reporter ¶1080-000
Case Law – PARKER v. BATTY (H.M. INSPECTOR OF TAXES) BATTY (H.M. INSPECTOR OF TAXES) v. PARKER

Trading expenses and interest

Commentary – Tax Reporter ¶1081-300