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BLM74000 | ’Income-into-capital’ schemes and back loaded leases: Bad debts: contents

From HM Revenue & Customs · Business Leasing Manual

Contents10 entries

  1. BLM74001’Income-into-capital’ schemes and back loaded leases: Bad debts: lessor's rentals within trading income
  2. BLM74005’Income-into-capital’ schemes and back loaded leases: Bad debts: lessor's rentals within trading income - interaction with excess reliefs
  3. BLM74010’Income-into-capital’ schemes and back loaded leases: Bad debts: trading income - example
  4. BLM74015’Income-into-capital’ schemes and back loaded leases: Bad debts: reducing cumulative accountancy rental excess
  5. BLM74020’Income-into-capital’ schemes and back loaded leases: Bad debts: where accountancy rentals exceed normal rent
  6. BLM74025’Income-into-capital’ schemes and back loaded leases: Bad debts: where the normal rent is taxed
  7. BLM74030’Income-into-capital’ schemes and back loaded leases: Bad debts: where the normal rent is taxed - a worked example
  8. BLM74035’Income-into-capital’ schemes and back loaded leases: Bad debts: reducing cumulative accountancy rental excess - general practical effect
  9. BLM74040’Income-into-capital’ schemes and back loaded leases: Bad debts: reducing cumulative accountancy rental excess - where there will be a practical effect
  10. BLM74045’Income-into-capital’ and back loaded leases: Bad debts: trading income - reducing cumulative normal rental excess