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BLM80100 | Sale of lessor companies and similar arrangements: business of leasing plant or machinery: contents

From HM Revenue & Customs · Business Leasing Manual

Contents15 entries

  1. BLM80105Sale of lessor companies and similar arrangements: business of leasing plant or machinery: identifying transactions that are affected
  2. BLM80110Sale of lessor companies and similar arrangements: business of leasing plant or machinery: meaning of carrying on a business of leasing plant or machinery - transactions on or after 23 March 2011
  3. BLM80112Sale of lessor companies and similar arrangements: business of leasing plant or machinery: meaning of carrying on a business of leasing plant or machinery - transactions before 23 March 2011
  4. BLM80115Sale of lessor companies and similar arrangements: business of leasing plant or machinery: Condition A - the plant or machinery test
  5. BLM80120Sale of lessor companies and similar arrangements: business of leasing plant or machinery: the accounting value of plant or machinery
  6. BLM80122Sale of lessor companies and similar arrangements: business of leasing plant or machinery: the accounting value of plant or machinery - transactions before 13 November 2008
  7. BLM80123Sale of lessor companies and similar arrangements: business of leasing plant or machinery: the accounting value of plant or machinery - transactions on or after 13 November 2008 and before 23 March 2011
  8. BLM80124Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: contents
  9. BLM80150Sale of lessor companies and similar arrangements: business of leasing plant or machinery: meaning of ‘leased out plant or machinery’ - transactions on or after 23 March 2011
  10. BLM80152Sale of lessor companies and similar arrangements: business of leasing plant or machinery: meaning of ‘qualifying associate’ - transactions on or after 23 March 2011
  11. BLM80153Sale of lessor companies and similar arrangements: business of leasing plant or machinery: meaning of ‘qualifying leased plant or machinery’ transactions before 23 March 2011.
  12. BLM80155Sale of lessor companies and similar arrangements: business of leasing plant or machinery: condition A - business of leasing plant or machinery - example - transactions on or after 23 March 2011
  13. BLM80157Sale of lessor companies and similar arrangements: business of leasing plant or machinery: condition A - business of leasing plant or machinery - example - transactions before 13 November 2008
  14. BLM80158Sale of lessor companies and similar arrangements: business of leasing plant or machinery: condition A - business of leasing plant or machinery - example - transactions on or after 13 November 2008 but before 23 March 2011
  15. BLM80160Sale of lessor companies and similar arrangements: business of leasing plant or machinery: condition B - income from a leasing business