BIM56500 - Film and audio products: avoidance: contents

This section contains the following:

BIM56505Overview of what to look out for
BIM56510Where to find guidance
BIM56515Deferments and participations: films completed before 17 April 2002
BIM56520Reinvestments
BIM56525Transfer pricing
BIM56530Successive acquisitions
BIM56535Partnership loss manipulation schemes
BIM56540Partnership loss manipulation: restriction of relief for non active partners
BIM56542Partnership loss manipulation: restriction of relief for non active partners: commencement
BIM56545Partnership loss manipulation: risk free contribution schemes
BIM56550Partnership loss manipulation: risk free contribution: legislation
BIM56555Partnerships: losses derived from exploiting a licence: schemes
BIM56560Partnerships: losses derived from exploiting a licence: legislation
BIM56565Guaranteed income schemes: overview
BIM56570Guaranteed income schemes: legislation
BIM56575Guaranteed income schemes: exempt expenditure

It is one of nine chapters covering film and audio products as a whole. The other eight chapters are as follows:

  • Introduction BIM56000 onwards,
  • qualifying films BIM56100 onwards,
  • methods applying to all master versions BIM56200 onwards,
  • deductions for qualifying films BIM56300 onwards,
  • tax deferral schemes for qualifying films BIM56400 onwards,
  • avoidance: individual exit schemes BIM56600 onwards,
  • avoidance: corporate exit schemes BIM56650 onwards,
  • avoidance: tax deferral beyond 15 years BIM56700 onwards.

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