| FLM28.01 | Part I Schedule 12 FA 1997: 'Income-into-capital' schemes:
summary
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| FLM28.04 | 'Income-into-capital' schemes: comparison with ordinary loan
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| FLM28.06 | How the typical 'income-into-capital' scheme works
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| FLM28.07 | Income-into-capital schemes: rental profiles
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| FLM28.08 | Income-into-capital schemes; capital allowances
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| FLM28.13 | Income-into-capital schemes: the effect of the deal
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| FLM28.16 | Income-into-capital schemes: objectionable features
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| FLM28.18 | Income-into-capital schemes: other features
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| FLM28.20 | Income-into-capital schemes: borrower carries all the tax risks
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| FLM28.22 | Income-into-capital schemes: commercial reality
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| FLM28.25 | Income-into-capital schemes: finance lessee's position
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| FLM28.26 | Income-into-capital scheme: purchase option
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| FLM28.27 | Income-into-capital scheme: lessee's accountancy treatment
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| FLM28.28 | Income-into-capital schemes: lessee's group
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