BIM100350 - Sale of income by an individual in exchange for capital: contents

This chapter deals with anti-avoidance provisions aimed at arrangements where an individual gives up the prospect of future income and receives instead a ‘capital amount’. The chapter contains the following:

1. BIM100351

   Introduction
2. BIM100355

   Conditions needed
3. BIM100360

   Occupation
4. BIM100365

   Capital amount
5. BIM100370

   Tax year
6. BIM100375

   Deduction of tax from payments
7. BIM100380

   Submit to Counter-Avoidance first