BLM01000 – Introduction: Anti-avoidance rules: contents

BLM01005Introduction to anti-avoidance rules
BLM01010Sideways loss relief
BLM01015Assets other than land
BLM01020Sale and leaseback of land
BLM01025Back-loaded leases and ‘income into capital’ schemes
BLM01030Capital allowances
BLM01035Disposal of income streams
BLM01040Sale of lessors and similar arrangements