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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: partnerships: contents

  1. BLM81005
    Sale of lessor companies and similar arrangements: partnerships: introduction
  2. BLM81010
    Sale of lessor companies and similar arrangements: partnerships: effect of the sale of lessor company legislation
  3. BLM81015
    Sale of lessor companies and similar arrangements: partnerships: identifying transactions that are affected
  4. BLM81020
    Sale of lessor companies and similar arrangements: partnerships: meaning of ‘qualifying change’ in company’s interest in a business
  5. BLM81025
    Sale of lessor companies and similar arrangements: partnerships: identifying a ‘qualifying change’
  6. BLM81030
    Sale of lessor companies and similar arrangements: partnerships: identifying a ‘qualifying change’ - more complex arrangements
  7. BLM81035
    Sale of lessor companies and similar arrangements: partnerships: identifying a qualifying change in the ownership of a partner company
  8. BLM81040
    Sale of lessor companies and similar arrangements: partnerships: meaning of business of leasing plant or machinery
  9. BLM81042
    Sale of lessor companies and similar arrangements: partnerships: Condition A - identifying ‘relevant transferred plant or machinery’
  10. BLM81043
    Sale of lessor companies and similar arrangements: partnerships: Leased out plant or machinery - identifying an ‘associate’ and a ‘qualifying associate’
  11. BLM81045
    Sale of lessor companies and similar arrangements: partnerships: change in a partner company’s interest in the business - identifying ‘ relevant transferred plant or machinery
  12. BLM81050
    Sale of lessor companies and similar arrangements: partnerships: change in ownership of a partner company - identifying ‘ relevant transferred plant or machinery’
  13. BLM81054
    Sale of lessor companies and similar arrangements: partnerships: partnerships involving consortia: contents
  14. BLM81070
    Sale of lessor companies and similar arrangements: partnerships: quantifying the basic income amount
  15. BLM81075
    Sale of lessor companies and similar arrangements: partnerships: quantifying the PM amount
  16. BLM81080
    Sale of lessor companies and similar arrangements: partnerships: quantifying the TWDV figure amount
  17. BLM81082
    Sale of lessor companies and similar arrangements: partnerships: quantifying the TWDV figure amount
  18. BLM81085
    Sale of lessor companies and similar arrangements: partnerships: amount of income - change in partner company’s interest in the partnership
  19. BLM81090
    Sale of lessor companies and similar arrangements: partnerships: amount of expense - change in partner company’s interest in the partnership
  20. BLM81095
    Sale of lessor companies and similar arrangements: partnerships: amount of income - change in ownership of partner company
  21. BLM81100
    Sale of lessor companies and similar arrangements: partnerships: amount of expense - change in ownership of partner company