BIM61200 - Leasing: avoidance: assets other than land: contents
This chapter contains the following:
| BIM61201 | Leasing: avoidance: assets other than land: overview |
| BIM61205 | Leasing: avoidance: assets other than land: ICTA88/S781 |
| BIM61210 | Leasing: avoidance: assets other than land: extended meaning of ‘relieved payments’ |
| BIM61215 | Leasing: avoidance: assets other than land: definitions |
| BIM61220 | Leasing: avoidance: assets other than land: associated persons |
| BIM61225 | Leasing: avoidance: assets other than land: joint interests |
| BIM61230 | Leasing: avoidance: assets other than land: additional capital sum: same interests |
| BIM61235 | Leasing: avoidance: assets other than land: ICTA88/S781 examples |
| BIM61240 | Leasing: avoidance: assets other than land: special cases: ICTA88/S782 |
| BIM61245 | Leasing: avoidance: assets other than land: meaning of ‘commercial rent’ |
| BIM61250 | Leasing: avoidance: assets other than land: carry forward of disallowed amounts |
| BIM61255 | Leasing: avoidance: assets other than land: notional discontinuance ignored |
| BIM61260 | Leasing: avoidance: assets other than land: rent in advance for more than one year |
| BIM61265 | Leasing: avoidance: assets other than land: SP3/91 |
Guidance on:
- The commercial background and accountancy treatment of leasing is at BIM61000 onwards.
- Schedule D tax treatment of finance leases is at BIM61100 onwards.
- Anti-avoidance legislation in ICTA88/S779 - ICTA88/S780 (sale and leaseback of land) is at BIM61300 onwards.
- Anti-avoidance legislation in FA97/SCH12 (back-loaded leases and ‘income-into-capital’ schemes) is in the Finance Leasing Manual at FLM27.01 onwards.
