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HMRC internal manual

Business Leasing Manual

Sale of lessor companies and similar arrangements: anti-avoidance: contents

  1. BLM82005
    Sale of lessor companies and similar arrangements: anti-avoidance: tackling avoidance
  2. BLM82010
    Sale of lessor companies and similar arrangements: anti-avoidance: meaning of ‘relevant leasing income’
  3. BLM82015
    Sale of lessor companies and similar arrangements: anti-avoidance: application of section 432
  4. BLM82020
    Sale of lessor companies and similar arrangements: anti- avoidance: losses carried forward derived from the expense (FA06/SCH10/PARA39)
  5. BLM82025
    Sale of lessor companies and similar arrangements: anti-avoidance: relationship of Schedule 10 with CAA01/S228K (FA06/SCH10/PARA40)
  6. BLM82030
    Sale of lessor companies and similar arrangements: anti-avoidance: manipulation of balance sheet values - introduction
  7. BLM82035
    Sale of lessor companies and similar arrangements: anti-avoidance: manipulation of balance sheet values - main purpose test
  8. BLM82037
    Sale of lessor companies and similar arrangements: anti-avoidance: manipulation of certain amounts
  9. BLM82040
    Sale of lessor companies and similar arrangements: anti-avoidance: meaning of ‘arrangements’
  10. BLM82045
    Sale of lessor companies and similar arrangements: anti-avoidance: meaning of ‘relevant tax advantage’
  11. BLM82050
    Sale of lessor companies and similar arrangements: anti-avoidance: example showing effect of section 435 CTA2010
  12. BLM82055
    Sale of lessor companies and similar arrangements: anti-avoidance: liabilities used to reduce balance sheet values Section 436 CTA2010
  13. BLM82060
    Sale of lessor companies and similar arrangements: anti-avoidance: interaction between sections 435 and 436 CTA2010
  14. BLM82065
    Sale of lessor companies and similar arrangements: anti-avoidance: restrictions on use of losses
  15. BLM82070
    Sale of lessor companies and similar arrangements: anti-avoidance: losses carried forward derived from the expense