BIM56500 - Films and sound recordings: old regime for films: avoidance: contents

The old reliefs for expenditure on films summarised at BIM56010 led to a high number of avoidance schemes. Anti-avoidance legislation which may still be relevant in practice and which deals only with those old film reliefs is dealt with in this chapter. The guidance is arranged as follows.

1. BIM56505

   Overview
2. BIM56510

   Guaranteed income schemes
3. BIM56515

   Individual exit schemes: overview
4. BIM56520

   Individual exit schemes: who is affected by the legislation?
5. BIM56525

   Individual exit schemes: exit events
6. BIM56530

   Individual exit schemes: disposals
7. BIM56535

   Individual exit schemes: the exit charge
8. BIM56540

   Individual exit schemes: capital contribution to the trade
9. BIM56545

   Individual exit schemes: capital contributions not at risk
10. BIM56550

    Individual exit schemes: examples
11. BIM56560

    Corporate exit schemes: how schemes work
12. BIM56565

    Corporate exit schemes: companies affected
13. BIM56570

    Corporate exit schemes: agreements that guarantee an amount of income
14. BIM56575

    Corporate exit schemes: chargeable events
15. BIM56580

    Corporate exit schemes: the exit charge
16. BIM56585

    Corporate exit schemes: valuation of rights