BLM71000 - ‘Income-into-capital’ 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 lessee’s position
12. BLM71055

    Purchase option
13. BLM71060

    Lessee’s accountancy treatment
14. BLM71065

    Lessee’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 lessor’s tax treatment
18. BLM71315

    Example, part 4 of 5 tax treatment – purchase option
19. BLM71320

    Example, part 5 of 5 effect of Part 21
20. BLM71400

    Purchase options