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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
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’Income-into-capital’ schemes and back loaded leases: Back loaded leases: contents

  1. BLM70801
    ‘Income-into-capital’ schemes and back loaded leases: Back loaded leases: taxing the 'accountancy rental earnings'
  2. BLM70805
    ‘Income-into-capital’ schemes and back loaded leases: Back loaded leases: accountancy rental earnings - definition
  3. BLM70810
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: rental earnings
  4. BLM70815
    ‘Income-into-capital’ schemes and back loaded leases: Back loaded leases: accountancy rental earnings
  5. BLM70820
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: accountancy rental earnings - connected persons and consolidated accounts
  6. BLM70825
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: normal rent
  7. BLM70830
    ‘Income-into-capital’ schemes and back loaded leases: Back loaded leases: normal rent - property income
  8. BLM70835
    ‘Income-into-capital’ schemes and back loaded leases: Back loaded leases: normal rent - trading income
  9. BLM70845
    ‘Income-into-capital’ schemes and back loaded leases: Back loaded leases: negative depreciation - new leases
  10. BLM70850
    ‘Income-into-capital’ schemes and back dated leases: Back loaded leases: period of account
  11. BLM70855
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: periods of account straddling 26 November 1996
  12. BLM70860
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: accountancy rental earnings - when they accrue, a worked example
  13. BLM70865
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: normal rent - when it accrues
  14. BLM70870
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: comparing accountancy rental earnings and normal rent
  15. BLM70875
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: where accountancy rental earnings and normal rent are the same
  16. BLM70880
    ‘Income-into-capital’ schemes and back loaded lease: Back loaded leases: CTA10/S928 - approach in practice