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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: Relief for set-offs against rentals: contents

  1. BLM72001
    ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: avoidance of double taxation - rental excesses
  2. BLM72005
    ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: avoidance of double taxation - function of the rental excess reliefs
  3. BLM72010
    ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: features of rental excess reliefs
  4. BLM72011
    ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: cumulative accountancy rental excess: contents
  5. BLM72070
    ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: CGT disposal not of asset outright
  6. BLM72075
    ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: part disposal of asset
  7. BLM72080
    ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: disposal of asset 'representing' leased asset
  8. BLM72085
    ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: part disposal of asset 'representing' leased asset
  9. BLM72090
    ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: series of disposals
  10. BLM72095
    ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: simultaneous disposals
  11. BLM72100
    ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: interaction with general CGT rules
  12. BLM72105
    ’Income-into-capital’ and back loaded leases: Relief for set-offs against rentals: rental excesses - approach in practice
  13. BLM72106
    ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: cumulative normal rental excess: contents