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  1. Home
  2. Business and industry
HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
12 November 2024 - See all updates
  1. Back to contents
  2. BLM80000
  3. BLM80300

BLM80319 - Sale of lessor companies and similar arrangements: establishing change of ownership: consortia: contents

  1. BLM80320
    Identifying the principal company - FAO6/Sch10/Para12
  2. BLM80322
    Identifying the principal company - CTA201-/S394/S397
  3. BLM80325
    Relevant changes in relationship
  4. BLM80330
    Consortia and the wider group
  5. BLM80335
    90% subsidiaries of companies owned by a consortium
  6. BLM80337
    75% subsidiaries of companies owned by a consortium
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