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BLM70000 | ‘Income-into-capital’ schemes and back loaded leases: 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.

Contents10 entries

  1. BLM70005‘Income-into-capital’ schemes and back loaded leases: Introduction to back-loaded leases: contents
  2. BLM70200‘Income-into-capital’ schemes and back loaded leases: Introduction to 'income-into-capital' schemes: contents
  3. BLM70400‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: contents
  4. BLM70800’Income-into-capital’ schemes and back loaded leases: Back loaded leases: contents
  5. BLM71000‘Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: contents
  6. BLM72000’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: contents
  7. BLM73000’Income-into-capital’ schemes and back loaded leases: Capital allowances: contents
  8. BLM74000’Income-into-capital’ schemes and back loaded leases: Bad debts: contents
  9. BLM74300’Income-into-capital’ schemes and back loaded leases: Lease changes: contents
  10. BLM74600’Income-into-capital’ schemes and back loaded leases: Back loaded leases: contents