BLM70800 - ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: contents

1. BLM70801

   Taxing the ’accountancy rental earnings’
2. BLM70805

   Accountancy rental earnings – definition
3. BLM70810

   Rental earnings
4. BLM70815

   Accountancy rental earnings
5. BLM70820

   Accountancy rental earnings – connected persons and consolidated accounts
6. BLM70825

   Normal rent
7. BLM70830

   Normal rent – property income
8. BLM70835

   Normal rent – trading income
9. BLM70845

   Negative depreciation – new leases
10. BLM70850

    Period of account
11. BLM70855

    Periods of account straddling 26 November 1996
12. BLM70860

    Accountancy rental earnings – when they accrue
13. BLM70865

    Normal rent – when it accrues
14. BLM70870

    Comparing rental earnings and normal rent
15. BLM70875

    Where accountancy rental earnings and normal rent are the same
16. BLM70880

    Section 928 CTA 2010 – approach in practice