BLM80500 - Sale of lessor companies and similar arrangements: calculating the income amount: contents
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BLM80505Introduction
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BLM80510Outline
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BLM80515Quantifying the PM amount transactions before 13 November 2008
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BLM80517Quantifying the PM amount - transactions on or after 13 November 2008
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BLM80520Adjustments to the balance sheet figures – fixture in land
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BLM80525Adjustments to the balance sheet figures – transfer to the lessor company from a connected party
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BLM80530Quantifying the TWDV amount
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BLM80532Quantifying the TWDV amount - transactions on or after 23 March 2011
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BLM80535Quantifying the income amount - example
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BLM80539Adjustments to the basic amount - transactions involving consortia: contents