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HMRC internal manual

Business Leasing Manual

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

BLM70005 - 바카라 사이트˜Income-into-capital바카라 사이트™ schemes and back loaded leases: Introduction to back-loaded leases: contents

  1. BLM70006
    Legislation
  2. BLM70010
    Why avoidance?
  3. BLM70015
    Pre-FA97/Sch 12
  4. BLM70020
    Lessors바카라 사이트™ earnings within property income
  5. BLM70025
    Lessors바카라 사이트™ within trading income
  6. BLM70030
    Comparison of a tax and commercial profits
  7. BLM70035
    Example of commercial and tax profits
  8. BLM70040
    Negative depreciation
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