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HMRC internal manual

Business Leasing Manual

Updates: Business Leasing Manual

2017

published amendments

Sale of lessor companies and similar arrangements: establishing change of ownership: identifying the principal company - groups
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published amendments

Sale of lessor companies and similar arrangements: establishing change of ownership: exceptions to qualifying change of ownership - consortia
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Sale of lessor companies and similar arrangements: establishing change of ownership: exceptions to qualifying change of ownership
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Sale of lessor companies and similar arrangements: establishing change of ownership: control and companies without share capital
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Sale of lessor companies and similar arrangements: establishing change of ownership: identifying a qualifying change in ownership
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Page put to draft.

published amendments

Sale of lessor companies and similar arrangements: establishing change of ownership: consortia: 75% subsidiaries of companies owned by a consortium
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Sale of lessor companies and similar arrangements: establishing change of ownership: consortia: 90% subsidiaries of companies owned by a consortium
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Sale of lessor companies and similar arrangements: establishing change of ownership: consortia: consortia and the wider group
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Sale of lessor companies and similar arrangements: establishing change of ownership: consortia: relevant changes in relationships
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Sale of lessor companies and similar arrangements: establishing change of ownership: consortia: identifying the principal company
Embedded images converted to links t allow page to publish on GOV.UK
Sale of lessor companies and similar arrangements: establishing change of ownership: consortia: identifying the principal company
Embedded images changed to links to allow page to publish on GOV.UK

published amendments

Sale of lessor companies and similar arrangements: partnerships: quantifying the TWDV figure amount - Section 421 CTA2010
Statutory reference corrected

published amendments

Sale of lessor companies and similar arrangements: partnerships: quantifying the TWDV figure amount - Section 421 CTA2010
Corrected page subtitle

published amendments

Business Leasing Manual: update index
Updated menu
Table reformatted
Confirming that links work
Business Leasing Manual: 20 April 2009 changes
Updated title
Business Leasing Manual: 4 March 2013 changes
Updated titles
Business Leasing Manual: 18 June 2013 changes
Updated titles
Business Leasing Manual: 15 May 2013 changes
Updated titles
Business Leasing Manual: changes 27 January 2015
Updated titles