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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: Lease changes: contents

  1. BLM74301
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: introduction
  2. BLM74305
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: effect of other changes in leasing arrangements
  3. BLM74310
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: affecting a lease within Chapter 2 of Part 21 CTA 2010
  4. BLM74315
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: ‘new’ operating lease becomes a finance lease
  5. BLM74320
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: 'new' Chapter 3 of Part 21 of CTA 2010 lease becomes Chapter 2 lease
  6. BLM74325
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: existing operating lease becomes a lease within Chapter 3 of Part 21 of CTA 2010
  7. BLM74330
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: finance lease within Chapter 3 of Part 21 of CTA 2010 becomes an operating lease
  8. BLM74335
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: catching-up charge - 'existing' lease first comes within Chapter 2 of Part 21 of CTA 2010
  9. BLM74340
    ’Income-into-capital’ schemes and back loaded leases: lease changes: catching-up charge - terms of 'existing' finance lease changed
  10. BLM74345
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: catching-up charge - 'existing’ operating lease becomes a lease with Chapter 2 of Part 21 of CTA 2010
  11. BLM74350
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: 'new' lease first comes within Chapter 2 of Part 21 of CTA 2010 - no catching-up charge
  12. BLM74355
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: calculation of catching-up charge
  13. BLM74360
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: catching-up charge - deemed periods of account
  14. BLM74365
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: catching-up charge - deemed periods of account - cumulative excesses
  15. BLM74380
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: catching-up charge - consequences
  16. BLM74385
    ’Income-into-capital’ schemes and back loaded leases: Lease changes: cumulative normal rental excess