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Contents

Official guidance
Business Income Manual

BIM61300 · Leasing: avoidance: sale and leaseback of land

  • BIM61301 · Restriction of payments under lease
  • BIM61305 · Definition of commercial rent
  • BIM61310 · Extended meaning of transfer
  • BIM61315 · The calculation of the restriction to the allowable deduction and the carry forward of disallowed amounts
  • BIM61330 · Liability of recipient not affected
  • BIM61335 · New lease after assignment or surrender
  • BIM61340 · Special arrangements
  • BIM61345 · Charge to tax
  1. Leasing: avoidance: sale and leaseback of land: contents
  2. Leasing: avoidance: sale and leaseback of land: liability of recipient not affected

BIM61330 | Leasing: avoidance: sale and leaseback of land: liability of recipient not affected

From HM Revenue & Customs · Business Income Manual

It should be noted that an adjustment under the guidance at BIM61301 onwards affects only the lessee and does not affect the liability of the recipient of a payment in respect of land.

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