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Contents

Official guidance
Business Leasing Manual

BLM30005 · Taxation of leases that are not long funding leases: tax advantages

  • BLM30010 · Introduction
  • BLM30015 · Continued attraction of leasing
  • BLM30020 · Timing advantages
  • BLM30025 · Comparing profits from finance leasing and lending
  • BLM30030 · Comparing leasing and lending - commercial accounting position
  • BLM30035 · Comparing finance leasing and lending - tax position
  • BLM30040 · Examples comparing a loan and a finance lease, part 1 of 3
  • BLM30045 · Examples comparing commercial profits of the parties, part 2 of 3
  • BLM30050 · Examples comparing taxable profits of the parties, part 3 of 3
  • BLM30055 · Where the borrower or lessee is not liable to tax
  1. Taxation of leases that are not long funding leases: tax advantages: contents
  2. Taxation of leases that are not long funding leases: tax advantages: comparing profits from finance leasing and lending

BLM30025 | Taxation of leases that are not long funding leases: tax advantages: comparing profits from finance leasing and lending

From HM Revenue & Customs · Business Leasing Manual

The commercial accounting for finance leasing and lending is similar (see BLM30030). But the tax position in each case is different (see BLM30035). It is this which can give leasing a tax advantage over lending.

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