BLM72011 - 鈥橧ncome-into-capital鈥� schemes and back loaded leases: Relief for set-offs against rentals: cumulative accountancy rental excess: contents

  1. BLM72015
    Introduction
  2. BLM72020
    How double taxation occurs
  3. BLM72025
    Mechanics of relief against future rentals
  4. BLM72030
    Example 1
  5. BLM72035
    Interaction with relief in CGT computations
  6. BLM72040
    Mechanics of relief against capital gains disposal proceeds
  7. BLM72045
    Interaction with CGT 鈥� assignment of lease
  8. BLM72050
    For a period of account
  9. BLM72055
    Example 2
  10. BLM72060
    Deeming a period of account to end
  11. BLM72065
    Example 3