SolvedBIM61200 | Leasing: avoidance: assets other than land: contents
From HM Revenue & Customs · Business Income Manual
This chapter describes anti-avoidance legislation which applies to certain arrangements for the leasing of plant and machinery and other assets (other than land). It contains the following:
Contents11 entries
- BIM61201Leasing: avoidance: assets other than land: overview
- BIM61205Leasing: avoidance: assets other than land: capital sums
- BIM61210Leasing: avoidance: assets other than land: tax-relieved payments
- BIM61215Leasing: avoidance: assets other than land: definitions
- BIM61220Leasing: avoidance: assets other than land: associated persons
- BIM61225Leasing: avoidance: assets other than land: joint interests
- BIM61230Leasing: Avoidance: Assets other than land: additional capital sum: same interests
- BIM61235Leasing: avoidance: assets other than land: capital sums examples
- BIM61240Leasing: avoidance: assets other than land: leased trading assets
- BIM61245Leasing: avoidance: assets other than land: meaning of ‘commercial rent’
- BIM61250Leasing: avoidance: assets other than land: calculation of tax deduction