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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
, see all updates

Sale of lessor companies and similar arrangements: business of leasing plant or machinery: contents

  1. BLM80105
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: identifying transactions that are affected
  2. BLM80110
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: meaning of carrying on a business of leasing plant or machinery - transactions on or after 23 March 2011
  3. BLM80112
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: meaning of carrying on a business of leasing plant or machinery - transactions before 23 March 2011
  4. BLM80115
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: Condition A - the plant or machinery test
  5. BLM80120
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: the accounting value of plant or machinery
  6. BLM80122
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: the accounting value of plant or machinery - transactions before 13 November 2008
  7. BLM80123
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: the accounting value of plant or machinery - transactions on or after 13 November 2008 and before 23 March 2011
  8. BLM80124
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: contents
  9. BLM80150
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: meaning of ‘leased out plant or machinery’ - transactions on or after 23 March 2011
  10. BLM80152
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: meaning of ‘qualifying associate’ - transactions on or after 23 March 2011
  11. BLM80153
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: meaning of ‘qualifying leased plant or machinery’ transactions before 23 March 2011.
  12. BLM80155
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: condition A - business of leasing plant or machinery - example - transactions on or after 23 March 2011
  13. BLM80157
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: condition A - business of leasing plant or machinery - example - transactions before 13 November 2008
  14. BLM80158
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: condition A - business of leasing plant or machinery - example - transactions on or after 13 November 2008 but before 23 March 2011
  15. BLM80160
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: condition B - income from a leasing business