Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Leasing: avoidance: sale and leaseback of land: liability of recipient not affected

It should be noted that an adjustment under the guidance at BIM61301 onwards affects only the lessee and does not affect the liability of the recipient of a payment in respect of land.