Skip to content
Solved

BIM100350 | Sale of income by an individual in exchange for capital: contents

From HM Revenue & Customs · Business Income Manual

This chapter deals with anti-avoidance provisions aimed at arrangements where an individual gives up the prospect of future income and receives instead a ‘capital amount’. The chapter contains the following:

Contents7 entries

  1. BIM100351Sale of income by an individual in exchange for capital: introduction
  2. BIM100355Sale of income by an individual in exchange for capital: conditions needed
  3. BIM100360Sale of income by an individual in exchange for capital: occupation
  4. BIM100365Sale of income by an individual in exchange for capital: capital amount
  5. BIM100370Sale of income by an individual in exchange for capital: tax year
  6. BIM100375Sale of income by an individual in exchange for capital: deduction of tax from payments
  7. BIM100380Sale of income by an individual in exchange for capital: submit to Counter-Avoidance first