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BIM46805 | Specific deductions: rent and rates: leasing

From HM Revenue & Customs · Business Income Manual

Guidance on:

  • The commercial background and accountancy treatment of leasing is in the Business Leasing Manual at onwards.

  • The taxation of leases is at onwards, onwards and onwards.

  • Anti-avoidance legislation on leased trading assets and leased capital sums is at onwards.

  • Anti-avoidance legislation on sale and leaseback of land is at onwards.

  • Income from property is in the Property Income Manual ().