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.