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Official guidance
Business Leasing Manual

BLM80500 · Sale of lessor companies and similar arrangements: calculating the income amount

  • BLM80505 · Calculating the income amount: Calculating the income amount: introduction
  • BLM80510 · Calculating the income amount: Calculating the income amount: outline
  • BLM80515 · Calculating the income amount: Quantifying the PM amount - transactions before 13 November 2008
  • BLM80517 · Calculating the income amount: Quantifying the PM amount - transactions on or after 13 November 2008.
  • BLM80520 · Calculating the income amount: Adjustments to the balance sheet figures - fixture in land
  • BLM80525 · Calculating the income amount: Adjustments to the balance sheet figures - transfer to the lessor company from a connected party
  • BLM80530 · Calculating the income amount: Quantifying the TWDV amount (FA06/SCH10/PARA18)
  • BLM80532 · Calculating the income amount: Quantifying the TWDV amount - transactions on or after 23 March 2011
  • BLM80535 · Calculating the income amount: Quantifying the income amount: example
  • BLM80539 · Adjustments to the basic amount - transactions involving consortia
  1. Sale of lessor companies and similar arrangements: contents
  2. Sale of lessor companies and similar arrangements: calculating the income amount: contents

BLM80500 | Sale of lessor companies and similar arrangements: calculating the income amount: contents

From HM Revenue & Customs · Business Leasing Manual

Contents10 entries

  1. BLM80505Calculating the income amount: Calculating the income amount: introduction
  2. BLM80510Calculating the income amount: Calculating the income amount: outline
  3. BLM80515Calculating the income amount: Quantifying the PM amount - transactions before 13 November 2008
  4. BLM80517Calculating the income amount: Quantifying the PM amount - transactions on or after 13 November 2008.
  5. BLM80520Calculating the income amount: Adjustments to the balance sheet figures - fixture in land
  6. BLM80525Calculating the income amount: Adjustments to the balance sheet figures - transfer to the lessor company from a connected party
  7. BLM80530Calculating the income amount: Quantifying the TWDV amount (FA06/SCH10/PARA18)
  8. BLM80532Calculating the income amount: Quantifying the TWDV amount - transactions on or after 23 March 2011
  9. BLM80535Calculating the income amount: Quantifying the income amount: example
  10. BLM80539sale of lessor companies and similar arrangements: calculating the income amount: adjustments to the basic amount - transactions involving consortia: contents
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