BLM30600 | Taxation of leases that are not long funding leases: passing on the benefits: contents
From HM Revenue & Customs · Business Leasing Manual
Contents7 entries
- BLM30605Taxation of leases that are not long funding leases: passing on the benefits: who benefits from timing advantages?
- BLM30610Taxation of leases that are not long funding leases: passing on the benefits: where lessee is not liable to tax - general
- BLM30615Taxation of leases that are not long funding leases: passing on the benefits: benefits passed on to lessee
- BLM30620Taxation of leases that are not long funding leases: passing on the benefits: where lessee is liable to tax
- BLM30625Taxation of leases that are not long funding leases: passing on the benefits: where lessee is not liable to tax - overseas lessees
- BLM30630Taxation of leases that are not long funding leases: passing on the benefits: finance lessors - risks caused by uncertainty
- BLM30635Taxation of leases that are not long funding leases: passing on the benefits: rental profile - effect of CTA10/Part 21 and ITA07/Part11A