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BLM00300 | Introduction: Lease taxation: 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.

Contents10 entries

  1. BLM00305Introduction: lease taxation: outline
  2. BLM00310Introduction: Lease taxation: Type of income
  3. BLM00315Introduction: Lease taxation: Whether lessor trading
  4. BLM00320Introduction: Lease taxation: Leasing and capital allowances
  5. BLM00325Introduction: Lease taxation: Introduction to leases with options
  6. BLM00330Introduction: Lease taxation: Hire purchase contracts
  7. BLM00335Introduction: Lease taxation: Basis for recognising trading income
  8. BLM00340Introduction: Lease taxation: Lease not Long Funding Lease: contents
  9. BLM00545Introduction: Lease taxation: Finance leases and loan relationship legislation
  10. BLM00550Introduction: Lease taxation: Long funding leases of plant or machinery