BLM80500 | Sale of lessor companies and similar arrangements: calculating the income amount: contents
From HM Revenue & Customs · Business Leasing Manual
Contents10 entries
- BLM80505Calculating the income amount: Calculating the income amount: introduction
- BLM80510Calculating the income amount: Calculating the income amount: outline
- BLM80515Calculating the income amount: Quantifying the PM amount - transactions before 13 November 2008
- BLM80517Calculating the income amount: Quantifying the PM amount - transactions on or after 13 November 2008.
- BLM80520Calculating the income amount: Adjustments to the balance sheet figures - fixture in land
- BLM80525Calculating the income amount: Adjustments to the balance sheet figures - transfer to the lessor company from a connected party
- BLM80530Calculating the income amount: Quantifying the TWDV amount (FA06/SCH10/PARA18)
- BLM80532Calculating the income amount: Quantifying the TWDV amount - transactions on or after 23 March 2011
- BLM80535Calculating the income amount: Quantifying the income amount: example
- BLM80539sale of lessor companies and similar arrangements: calculating the income amount: adjustments to the basic amount - transactions involving consortia: contents