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BLM01000 | Introduction: Anti-avoidance rules: contents

From HM Revenue & Customs · Business Leasing Manual

This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.

Contents8 entries

  1. BLM01005Introduction: anti-avoidance rules: anti-avoidance rules
  2. BLM01010Introduction: anti-avoidance rules: sideways loss relief
  3. BLM01015Introduction: anti-avoidance rules: asset other than land
  4. BLM01020Introduction: anti-avoidance rules: sale and leaseback of land
  5. BLM01025Introduction: anti-avoidance rules: back-loaded leases and 'income into capital' schemes
  6. BLM01030Introduction: anti-avoidance rules: capital allowances
  7. BLM01035Introduction: anti-avoidance rules: disposal of income streams
  8. BLM01040Introduction: anti-avoidance rules: sale of lessors and similar arrangements