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Official guidance
Business Leasing Manual

BLM80300 · Sale of lessor companies and similar arrangements: establishing change of ownership

  • BLM80305 · Qualifying change of ownership
  • BLM80310 · Identifying the principal company - groups
  • BLM80315 · Identifying a qualifying change in ownership
  • BLM80319 · Consortia
  • BLM80338 · Sale of lessor companies and similar arrangements: entry into tonnage tax
  • BLM80340 · Meaning of 75% or 90% subsidiary etc
  • BLM80350 · Control and companies without share capital
  • BLM80360 · Exceptions to qualifying change of ownership
  • BLM80365 · Exceptions to qualifying change of ownership - consortia
  • BLM80370 · Sale of lessor companies and similar arrangements: Exceptions to qualifying change of ownership: Election out of charge
  1. Sale of lessor companies and similar arrangements: contents
  2. Sale of lessor companies and similar arrangements: establishing change of ownership: contents

BLM80300 | Sale of lessor companies and similar arrangements: establishing change of ownership: contents

From HM Revenue & Customs · Business Leasing Manual

Contents10 entries

  1. BLM80305Sale of lessor companies and similar arrangements: establishing change of ownership: qualifying change of ownership
  2. BLM80310Sale of lessor companies and similar arrangements: establishing change of ownership: identifying the principal company - groups
  3. BLM80315Sale of lessor companies and similar arrangements: establishing change of ownership: identifying a qualifying change in ownership
  4. BLM80319Sale of lessor companies and similar arrangements: establishing change of ownership: consortia: contents
  5. BLM80338Sale of lessor companies and similar arrangements: entry into tonnage tax
  6. BLM80340Sale of lessor companies and similar arrangements: establishing change of ownership: meaning of 75% or 90% subsidiary etc
  7. BLM80350Sale of lessor companies and similar arrangements: establishing change of ownership: control and companies without share capital
  8. BLM80360Sale of lessor companies and similar arrangements: establishing change of ownership: exceptions to qualifying change of ownership
  9. BLM80365Sale of lessor companies and similar arrangements: establishing change of ownership: exceptions to qualifying change of ownership - consortia
  10. BLM80370Sale of lessor companies and similar arrangements: Exceptions to qualifying change of ownership: Election out of charge: contents
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