BLM72000 - ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: contents

1. BLM72001

   Avoidance of double taxation – rental excesses
2. BLM72005

   Avoidance of double taxation – function of the rental excess reliefs
3. BLM72010

   Features of rental excess reliefs
4. BLM72011

   Cumulative accountancy rental excess
5. BLM72070

   CGT disposal not of asset outright
6. BLM72075

   Part disposal of asset
7. BLM72080

   Disposal of asset ‘representing’ leased asset
8. BLM72085

   Part disposal of asset ‘representing’ leased asset
9. BLM72090

   Series of disposals
10. BLM72095

    Simultaneous disposals
11. BLM72100

    Interaction with general CGT rules
12. BLM72105

    Rental excess – approach in practice
13. BLM72106

    Cumulative normal rental excess