SolvedBLM20221 | Defining long funding leases: the three tests: the lease payments test: contents
From HM Revenue & Customs · Business Leasing Manual
Contents6 entries
- BLM20225Defining long funding leases: the three tests: the lease payments test: CAA01/S70O
- BLM20230Defining long funding leases: the three tests: the lease payments test: minimum lease payments (CAA01/S70E)
- BLM20235Defining long funding leases: the three tests: the lease payments test: minimum lease payments, present value
- BLM20240Defining long funding leases: the three tests: the lease payments test: services and qualifying UK or foreign tax
- BLM20245Defining long funding leases: the three tests: the lease payments test: fair value
- BLM20250Defining long funding leases: the three tests: the lease payments test: example of minimum lease payments