BLM70000 - ‘Income-into-capital’ schemes and back loaded leases: contents
This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.
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BLM70005Introduction to backloaded leases
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BLM70200Introduction to ‘income-into-capital’ schemes
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BLM70400Definition of a Chapter 2 lease
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BLM70800Back loaded leases
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BLM71000Income into capital’ schemes
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BLM72000Relief for set-offs against rentals
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BLM73000Capital allowances
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BLM74000Bad debts
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BLM74300Lease changes
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BLM74600Chapter 3