BLM30200 | Taxation of leases that are not long funding leases: How tax advantages arise: contents
From HM Revenue & Customs · Business Leasing Manual
This guidance applies to leases that are not long funding leases.
Contents7 entries
- BLM30205Taxation of leases that are not long funding leases: How tax advantages arise: timing differences, part 1 of 4
- BLM30210Taxation of leases that are not long funding leases: How tax advantages arise: timing differences - finance lessor, a worked example, part 2 of 4
- BLM30215Taxation of leases that are not long funding leases: How tax advantages arise: timing differences - lender, a worked example - part 3 of 4
- BLM30220Taxation of leases that are not long funding leases: How tax advantages arise: lessors timing advantages can be significant, a worked example part 4 of 4
- BLM30225Taxation of leases that are not long funding leases: How tax advantages arise: effect of interest rates on lessor’s timing advantages
- BLM30230Taxation of leases that are not long funding leases: How tax advantages arise: ‘loan' outstanding will vary because of capital allowances
- BLM30235Taxation of leases that are not long funding leases: How tax advantages arise: tax timing disadvantages of finance leasing, a worked example