Policy paper
Corporation Tax and Income Tax: capital allowances and leasing - anti-avoidance
This legislation applies to appropriate transactions made by businesses that take place on or after 25 November 2015.
Documents
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PDF, 69 KB, 2 pages
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Details
This applies to businesses which seek to obtain tax advantages by either manipulating disposal values leading to excess capital allowances, or receiving a consideration in a non-taxable form in return for agreeing to take over tax deductible lease payments.
Updates to this page
Published 25 November 2015