ÒÁÈËÖ±²¥

Cookies on ÒÁÈËÖ±²¥

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use ÒÁÈËÖ±²¥, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
ÒÁÈËÖ±²¥

Navigation menu

Menu
Search ÒÁÈËÖ±²¥

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • ÒÁÈËÖ±²¥ and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of ÒÁÈËÖ±²¥ is being rebuilt – find out what beta means

  1. Home
  2. Business and industry
HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
12 February 2025 - See all updates
  1. Back to contents
  2. BLM80000

BLM80300 - Sale of lessor companies and similar arrangements: establishing change of ownership: contents

  1. BLM80305
    Qualifying change of ownership
  2. BLM80310
    Identifying the principal company - groups
  3. BLM80315
    Identifying a qualifying change in ownership
  4. BLM80319
    Consortia: contents
  5. BLM80338
    Entry into Tonnage Tax
  6. BLM80340
    Meaning of 75% or 90% subsidiary etc
  7. BLM80350
    Control and companies without share capital (FA06/Sch10/Para15)
  8. BLM80360
    Exceptions to qualifying change of ownership
  9. BLM80365
    Exceptions to qualifying change of ownership - consortia
  10. BLM80370
    Exceptions to qualifying change of ownership - election out of charge: contents
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve ÒÁÈËÖ±²¥

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve ÒÁÈËÖ±²¥

To help us improve ÒÁÈËÖ±²¥, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • ÒÁÈËÖ±²¥ and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , ÒÁÈËÖ±²¥