BLM82000 - Sale of lessor companies and similar arrangements: anti-avoidance: contents

  1. BLM82005
    Tackling anti-avoidance
  2. BLM82010
    Meaning of ‘relevant leasing income’
  3. BLM82015
    Application of sections 432
  4. BLM82020
    Losses carried forward derived from the expense (FA06/SCH10/PARA39)
  5. BLM82025
    Relationship of Schedule 10 with CAA01/S228K (FA06/SCH10/PARA40)
  6. BLM82030
    Manipulation of balance sheet values - introduction
  7. BLM82035
    Manipulation of balance sheet values – main purpose test
  8. BLM82037
    Manipulation of certain amounts
  9. BLM82040
    Meaning of ‘arrangements’
  10. BLM82045
    Meaning of ‘relevant tax advantage’
  11. BLM82050
    Example showing effect of section 435 CTA2010
  12. BLM82055
    Liabilities used to reduce balance sheet values section 436 CTA2010
  13. BLM82060
    Interaction between paragraphs section 435 and 436
  14. BLM82065
    Restriction on use of losses
  15. BLM82070
    Losses carried forward derived from the expense