Alternative finance arrangements

Commentary – Practical Capital Allowances ¶220-090

Alternative finance investment bonds

Commentary – Practical Capital Allowances ¶220-100

Anti-avoidance provisions

Capital payments in respect of

Commentary – Tax Reporter ¶228-550

Generally

Commentary – Practical Capital Allowances ¶256-700 ; Practical Capital Allowances ¶256-800 ; Tax Reporter ¶269-500

Taking over leasee payment obligation

Commentary – Tax Reporter ¶228-600

Corporation tax

Change of ownership

Commentary – Tax Reporter ¶731-570 ; Tax Reporter ¶731-580

Generally

Commentary – Tax Reporter ¶711-120

Leasing partnership, profit sharing on allowable basis

Commentary – Tax Reporter ¶731-560

Reconstructions

Commentary – Tax Reporter ¶710-010 ; Tax Reporter ¶731-550

Diminishing shared ownership

Commentary – Practical Capital Allowances ¶220-090

Exclusion from first-year allowances

Commentary – Practical Capital Allowances ¶190-150

Finance leases

– see Finance leases

Generally

Commentary – Practical Capital Allowances ¶155-700 ; Practical Capital Allowances ¶220-000

Giving effect to allowances and charges

Corporation tax

Commentary – Practical Capital Allowances ¶152-600

Income tax

Commentary – Practical Capital Allowances ¶152-600

Hire purchase

– see Hire-purchase

Historical development of tax rules

Commentary – Practical Capital Allowances ¶220-010 ; Practical Capital Allowances ¶220-020

IFRS 16

Commentary – Practical Capital Allowances ¶220-065

Lessees, plant and machinery provided by

Commentary – Practical Capital Allowances ¶220-110

Long funding leasing

– see Long funding leasing

Loss relief

Commentary – Tax Reporter ¶261-050

Multiple leases

Commentary – Practical Capital Allowances ¶220-030

Operating leases

– see Operating leases

Qualifying activity

Commentary – Practical Capital Allowances ¶220-000

Qualifying expenditure

Commentary – Practical Capital Allowances ¶220-000

Ships

Commentary – Practical Capital Allowances ¶235-250

Short-life assets

Commentary – Practical Capital Allowances ¶205-200

Short-term leasing

Commentary – Tax Reporter ¶240-700

Sideways relief, restriction

Commentary – Tax Reporter ¶261-050 ; Tax Reporter ¶290-800

Special leasing

Commentary – Practical Capital Allowances ¶220-040

Timing of expenditure

Commentary – Practical Capital Allowances ¶220-070

Trade or special leasing

Commentary – Practical Capital Allowances ¶220-040