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BLM16000 | Lease accounting: leasebacks and sub-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.

Contents4 entries

  1. BLM16005Lease accounting: leasebacks and sub-leases: introduction to sales and leasebacks under FRS 102
  2. BLM16020Lease accounting: leasebacks and sub-leases: sale and operating leaseback under FRS 102
  3. BLM16030Lease accounting: leasebacks and sub-leases: lease and leaseback, subleases and back-to-back leases
  4. BLM16040Lease accounting: leasebacks and sub-leases: sub-leases