BLM72011 - ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: cumulative accountancy rental excess: contents

1. BLM72015

   Introduction
2. BLM72020

   How double taxation occurs
3. BLM72025

   Mechanics of relief against future rentals
4. BLM72030

   Example 1
5. BLM72035

   Interaction with relief in CGT computations
6. BLM72040

   Mechanics of relief against capital gains disposal proceeds
7. BLM72045

   Interaction with CGT – assignment of lease
8. BLM72050

   For a period of account
9. BLM72055

   Example 2
10. BLM72060

    Deeming a period of account to end
11. BLM72065

    Example 3