SolvedBLM00340 | Introduction: Lease taxation: Lease not Long Funding Lease: 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.
Contents8 entries
- BLM00505Introduction: Lease taxation: Lease not Long Funding Lease: Operating lessors
- BLM00510Introduction: Lease taxation: Lease not Long Funding Lease: Operating lessees
- BLM00515Introduction: Lease taxation: lease not long funding lease: lessors basis for recognising finance lease income
- BLM00520Introduction: Lease taxation: Lease not Long Funding Lease: General principles for recognising finance lease income
- BLM00525Introduction: Lease taxation: Lease not Long Funding Lease: Finance leases
- BLM00530Introduction: Lease taxation: Lease not Long Funding Lease (LFL): Finance lessors (outline)
- BLM00535Introduction: Lease taxation: Lease not Long Funding Lease: Finance lessors (detail)
- BLM00540Introduction: Lease taxation: Lease not Long Funding Lease: Finance lessees