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  1. Home
  2. Business and industry
HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
16 May 2025 - See all updates
  1. Back to contents
  2. BLM70000

BLM70800 - 바카라 사이트™Income-into-capital바카라 사이트™ schemes and back loaded leases: Back loaded leases: contents

  1. BLM70801
    Taxing the 바카라 사이트™accountancy rental earnings바카라 사이트™
  2. BLM70805
    Accountancy rental earnings 바카라 사이트“ definition
  3. BLM70810
    Rental earnings
  4. BLM70815
    Accountancy rental earnings
  5. BLM70820
    Accountancy rental earnings 바카라 사이트“ connected persons and consolidated accounts
  6. BLM70825
    Normal rent
  7. BLM70830
    Normal rent 바카라 사이트“ property income
  8. BLM70835
    Normal rent 바카라 사이트“ trading income
  9. BLM70845
    Negative depreciation 바카라 사이트“ new leases
  10. BLM70850
    Period of account
  11. BLM70855
    Periods of account straddling 26 November 1996
  12. BLM70860
    Accountancy rental earnings 바카라 사이트“ when they accrue
  13. BLM70865
    Normal rent 바카라 사이트“ when it accrues
  14. BLM70870
    Comparing rental earnings and normal rent
  15. BLM70875
    Where accountancy rental earnings and normal rent are the same
  16. BLM70880
    Section 928 CTA 2010 바카라 사이트“ approach in practice
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