BLM71000 - 鈥業ncome-into-capital鈥� schemes and back loaded leases: 'Income-into-capital' schemes: contents

  1. BLM71001
    Summary
  2. BLM71005
    Comparison with ordinary loan
  3. BLM71010
    How the typical scheme works
  4. BLM71015
    Rental profiles
  5. BLM71020
    Capital allowances
  6. BLM71025
    The effect of the deal
  7. BLM71030
    Objectionable features
  8. BLM71035
    Other features
  9. BLM71040
    Borrower carries all the tax risks
  10. BLM71045
    Commercial reality
  11. BLM71050
    Finance lessee鈥檚 position
  12. BLM71055
    Purchase option
  13. BLM71060
    Lessee鈥檚 accountancy treatment
  14. BLM71065
    Lessee鈥檚 group
  15. BLM71300
    Example, part 1 of 5
  16. BLM71305
    Example, part 2 of 5 accountancy detail
  17. BLM71310
    Example, part 3 of 5 lessor鈥檚 tax treatment
  18. BLM71315
    Example, part 4 of 5 tax treatment 鈥� purchase option
  19. BLM71320
    Example, part 5 of 5 effect of Part 21
  20. BLM71400
    Purchase options