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BIM56500 | Films and sound recordings: old regime for films: avoidance: contents

From HM Revenue & Customs · Business Income Manual

The old reliefs for expenditure on films summarised at BIM56010 led to a high number of avoidance schemes. Anti-avoidance legislation which may still be relevant in practice and which deals only with those old film reliefs is dealt with in this chapter. The guidance is arranged as follows.

Contents16 entries

  1. BIM56505Films and sound recordings: old regime for films: avoidance: overview
  2. BIM56510Films and sound recordings: old regime for films: avoidance: guaranteed income schemes
  3. BIM56515Films and sound recordings: old regime for films: avoidance: individual exit schemes - overview
  4. BIM56520Films and sound recordings: old regime for films: avoidance: individual exit schemes - who is affected by the legislation?
  5. BIM56525Films and sound recordings: old regime for films: avoidance: individual exit schemes - exit events
  6. BIM56530Films and sound recordings: old regime for films: avoidance: individual exit schemes - disposals
  7. BIM56535Films and sound recordings: old regime for films: avoidance: individual exit schemes - the exit charge
  8. BIM56540Films and sound recordings: old regime for films: avoidance: individual exit schemes - capital contribution to the trade
  9. BIM56545Films and sound recordings: old regime for films: avoidance: individual exit schemes - capital contributions not at risk
  10. BIM56550Films and sound recordings: old regime for films: avoidance: individual exit schemes - examples
  11. BIM56560Films and sound recordings: old regime for films: avoidance: corporate exit schemes - how schemes work
  12. BIM56565Films and sound recordings: old regime for films: avoidance: corporate exit schemes - companies affected
  13. BIM56570Films and sound recordings: old regime for films: avoidance: corporate exit schemes - agreements that guarantee an amount of income
  14. BIM56575Films and sound recordings: old regime for films: avoidance: corporate exit schemes - chargeable events
  15. BIM56580Films and sound recordings: old regime for films: avoidance: corporate exit schemes - the exit charge
  16. BIM56585Films and sound recordings: old regime for films: avoidance: corporate exit schemes - valuation of rights