BLM71000 - 바카라 사이트˜Income-into-capital바카라 사이트™ schemes and back loaded leases: 'Income-into-capital' schemes: contents

  1. BLM71001
    Summary
  2. BLM71005
    Comparison with ordinary loan
  3. BLM71010
    How the typical scheme works
  4. BLM71015
    Rental profiles
  5. BLM71020
    Capital allowances
  6. BLM71025
    The effect of the deal
  7. BLM71030
    Objectionable features
  8. BLM71035
    Other features
  9. BLM71040
    Borrower carries all the tax risks
  10. BLM71045
    Commercial reality
  11. BLM71050
    Finance lessee바카라 사이트™s position
  12. BLM71055
    Purchase option
  13. BLM71060
    Lessee바카라 사이트™s accountancy treatment
  14. BLM71065
    Lessee바카라 사이트™s group
  15. BLM71300
    Example, part 1 of 5
  16. BLM71305
    Example, part 2 of 5 accountancy detail
  17. BLM71310
    Example, part 3 of 5 lessor바카라 사이트™s tax treatment
  18. BLM71315
    Example, part 4 of 5 tax treatment 바카라 사이트“ purchase option
  19. BLM71320
    Example, part 5 of 5 effect of Part 21
  20. BLM71400
    Purchase options