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Contents

Official guidance

Business Leasing Manual

BLM00300 · Introduction: Lease taxation

Find in this level

BLM00305 · Outline
BLM00310 · Type of income
BLM00315 · Whether lessor trading
BLM00320 · Leasing and capital allowances
BLM00325 · Introduction to leases with options
BLM00330 · Hire purchase contracts
BLM00335 · Basis for recognising trading income
BLM00340 · Lease not Long Funding Lease
BLM00545 · Finance leases and loan relationship legislation
BLM00550 · Long funding leases of plant or machinery

Introduction: Lease taxation: contents
Introduction: Lease taxation: Basis for recognising trading income

BLM00335 | Introduction: Lease taxation: Basis for recognising trading income

From HM Revenue & Customs · Business Leasing Manual

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