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BLM00601 | Introduction: Commercial substance and structure: Finance leases: 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. BLM00605Introduction: Commercial substance and structure: Finance leases: commercial substance
  2. BLM00610Introduction: Commercial substance and structure: Finance leases: Finance lease rentals
  3. BLM00615Introduction: Commercial substance and structure: Finance leases: transferring risks and rewards
  4. BLM00620Introduction: Commercial substance and structure: Finance leases: primary and secondary periods
  5. BLM00625Introduction: Commercial substance and structure: Finance leases: rebates of rentals
  6. BLM00630Introduction: Commercial substance and structure: Finance leases: rental profiles