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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
, see all updates

‘Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: contents

  1. BLM71001
    ‘Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: summary
  2. BLM71005
    ‘Income-into-capital’ schemes and back loaded leases: ‘Income-into-capital’ schemes: comparison with ordinary loan
  3. BLM71010
    ‘Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: how the typical scheme works
  4. BLM71015
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: rental profiles
  5. BLM71020
    ’Income-into-capital’ schemes and back loaded lease: 'Income-into-capital' schemes: capital allowances, part 1 of 2
  6. BLM71025
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: the effect of the deal, part 2 of 2
  7. BLM71030
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: objectionable features
  8. BLM71035
    ’Income-into-capital’ schemes and back-loaded leases: 'Income-into-capital' schemes: other features
  9. BLM71040
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: borrower carries all the tax risks
  10. BLM71045
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: commercial reality
  11. BLM71050
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: finance lessee's position
  12. BLM71055
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: purchase option
  13. BLM71060
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: lessee's accountancy treatment
  14. BLM71065
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: lessee's group
  15. BLM71300
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: example, part 1 of 5
  16. BLM71305
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: example, part 2 of 5 -accountancy treatment - detail
  17. BLM71310
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: example, part 3 of 5 - lessor's tax treatment
  18. BLM71315
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: example part 4 of 5, tax treatment - purchase option
  19. BLM71320
    ’Income-into-capital’ schemes and back loaded leases: 'income-into-capital' schemes: example part 5 of 5 - effect of Chapter 2 of Part 21 of CTA 2010
  20. BLM71400
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: contents