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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: Capital allowances: contents

  1. BLM73001
    ’Income-into-capital’ schemes and back loaded leases: Capital allowances: introduction
  2. BLM73005
    ‘Income-into-capital’ schemes and back loaded leases: Capital allowances: avoidance of balancing adjustments - 'major lump sum'
  3. BLM73010
    ’Income-into-capital’ schemes and back loaded leases: Capital allowances: disposal proceeds more than cost of asset
  4. BLM73015
    ’Income-into-capital’ schemes and back loaded leases: Capital allowances: disposal proceeds less than cost of asset
  5. BLM73020
    ’Income-into-capital’ schemes and back loaded leases: Capital allowances: disposal proceeds less than cost of asset - a worked example
  6. BLM73025
    ’Income-into-capital’ schemes and back loaded leases: Capital allowances: double taxation
  7. BLM73030
    ’Income-into-capital’ schemes and back loaded leases: Capital allowances: variation of lease terms
  8. BLM73035
    ’Income-into-capital’ schemes and back loaded leases: Capital allowances: restriction on disposal proceeds
  9. BLM73040
    ’Income-into-capital’ schemes and back loaded leases: Capital allowances: machinery and plant
  10. BLM73045
    ’Income-into-capital’ schemes and back loaded leases: Capital allowances: industrial buildings allowances
  11. BLM73055
    ’Income-into-capital’ schemes and back loaded leases: Capital allowances: allowances for costs relating to waste disposal sites and cemeteries
  12. BLM73060
    ’Income-into-capital’ schemes and back loaded leases: Capital allowances: contributions to lessor's capital expenditure
  13. BLM73065
    ’Income-into-capital’ schemes and back loaded lease: Capital allowances: timing of recovery charge