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BLM71000 | ‘Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: contents

From HM Revenue & Customs · Business Leasing Manual

Contents20 entries

  1. BLM71001‘Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: summary
  2. BLM71005‘Income-into-capital’ schemes and back loaded leases: ‘Income-into-capital’ schemes: comparison with ordinary loan
  3. BLM71010‘Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: how the typical scheme works
  4. BLM71015’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: rental profiles
  5. BLM71020’Income-into-capital’ schemes and back loaded lease: 'Income-into-capital' schemes: capital allowances, part 1 of 2
  6. BLM71025’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: the effect of the deal, part 2 of 2
  7. BLM71030’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: objectionable features
  8. BLM71035’Income-into-capital’ schemes and back-loaded leases: 'Income-into-capital' schemes: other features
  9. BLM71040’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: borrower carries all the tax risks
  10. BLM71045’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: commercial reality
  11. BLM71050’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: finance lessee's position
  12. BLM71055’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: purchase option
  13. BLM71060’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: lessee's accountancy treatment
  14. BLM71065’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: lessee's group
  15. BLM71300’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: example, part 1 of 5
  16. BLM71305’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: example, part 2 of 5 -accountancy treatment - detail
  17. BLM71310’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: example, part 3 of 5 - lessor's tax treatment
  18. BLM71315’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: example part 4 of 5, tax treatment - purchase option
  19. BLM71320’Income-into-capital’ schemes and back loaded leases: 'income-into-capital' schemes: example part 5 of 5 - effect of Chapter 2 of Part 21 of CTA 2010
  20. BLM71400’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: contents