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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:
12 November 2024 - See all updates
  1. Back to contents
  2. BLM00001

BLM01000 - Introduction: Anti-avoidance rules: contents

  1. BLM01005
    Introduction to anti-avoidance rules
  2. BLM01010
    Sideways loss relief
  3. BLM01015
    Assets other than land
  4. BLM01020
    Sale and leaseback of land
  5. BLM01025
    Back-loaded leases and ‘income into capital’ schemes
  6. BLM01030
    Capital allowances
  7. BLM01035
    Disposal of income streams
  8. BLM01040
    Sale of lessors and similar arrangements
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