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BLM00002 | Introduction: Leasing: 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.

Contents4 entries

  1. BLM00005Introduction: Leasing: Scope of this manual
  2. BLM00010Introduction: Leasing: What is leasing?
  3. BLM00075Introduction: Leasing: Capital allowances
  4. BLM00085Introduction: Leasing: VAT issues