BLM74000 - ’Income-into-capital’ schemes and back loaded leases: Bad debts: contents

1. BLM74001

   Lessor’s rentals within trading income
2. BLM74005

   Lessor’s rentals within trading income – interaction with excess reliefs
3. BLM74010

   Trading income – example
4. BLM74015

   Reducing cumulative accountancy rental excess
5. BLM74020

   Where accountancy rentals exceed normal rent
6. BLM74025

   Where the normal rent is taxed
7. BLM74030

   Where the normal rent is taxed – example
8. BLM74035

   Reducing cumulative accountancy rental excess – general practical effect
9. BLM74040

   Reducing cumulative accountancy rental excess – where there will be a practical effect
10. BLM74045

    Trading income – reducing cumulative normal rental excess