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BLM00001 | Introduction: contents

From HM Revenue & Customs · Business Leasing Manual

This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.

Contents6 entries

  1. BLM00002Introduction: Leasing: contents
  2. BLM00200Introduction: Lease accounting: contents
  3. BLM00300Introduction: Lease taxation: contents
  4. BLM00600Introduction: Commercial substance and structure: contents
  5. BLM00700Introduction: why lease: contents
  6. BLM01000Introduction: Anti-avoidance rules: contents