BLM74000 - 鈥橧ncome-into-capital鈥� schemes and back loaded leases: Bad debts: contents

  1. BLM74001
    Lessor鈥檚 rentals within trading income
  2. BLM74005
    Lessor鈥檚 rentals within trading income 鈥� interaction with excess reliefs
  3. BLM74010
    Trading income 鈥� example
  4. BLM74015
    Reducing cumulative accountancy rental excess
  5. BLM74020
    Where accountancy rentals exceed normal rent
  6. BLM74025
    Where the normal rent is taxed
  7. BLM74030
    Where the normal rent is taxed 鈥� example
  8. BLM74035
    Reducing cumulative accountancy rental excess 鈥� general practical effect
  9. BLM74040
    Reducing cumulative accountancy rental excess 鈥� where there will be a practical effect
  10. BLM74045
    Trading income 鈥� reducing cumulative normal rental excess