BLM82000 | Sale of lessor companies and similar arrangements: anti-avoidance: contents

Contents15 entries

1. BLM82005Sale of lessor companies and similar arrangements: anti-avoidance: tackling avoidance
2. BLM82010Sale of lessor companies and similar arrangements: anti-avoidance: meaning of ‘relevant leasing income’
3. BLM82015Sale of lessor companies and similar arrangements: anti-avoidance: application of section 432
4. BLM82020Sale of lessor companies and similar arrangements: anti- avoidance: losses carried forward derived from the expense (FA06/SCH10/PARA39)
5. BLM82025Sale of lessor companies and similar arrangements: anti-avoidance: relationship of Schedule 10 with CAA01/S228K (FA06/SCH10/PARA40)
6. BLM82030Sale of lessor companies and similar arrangements: anti-avoidance: manipulation of balance sheet values - introduction
7. BLM82035Sale of lessor companies and similar arrangements: anti-avoidance: manipulation of balance sheet values - main purpose test
8. BLM82037Sale of lessor companies and similar arrangements: anti-avoidance: manipulation of certain amounts
9. BLM82040Sale of lessor companies and similar arrangements: anti-avoidance: meaning of ‘arrangements’
10. BLM82045Sale of lessor companies and similar arrangements: anti-avoidance: meaning of ‘relevant tax advantage’
11. BLM82050Sale of lessor companies and similar arrangements: anti-avoidance: example showing effect of section 435 CTA2010
12. BLM82055Sale of lessor companies and similar arrangements: anti-avoidance: liabilities used to reduce balance sheet values Section 436 CTA2010
13. BLM82060Sale of lessor companies and similar arrangements: anti-avoidance: interaction between sections 435 and 436 CTA2010
14. BLM82065Sale of lessor companies and similar arrangements: anti-avoidance: restrictions on use of losses
15. BLM82070Sale of lessor companies and similar arrangements: anti-avoidance: losses carried forward derived from the expense