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Official guidance
Business Leasing Manual

BLM30600 · Taxation of leases that are not long funding leases: passing on the benefits

  • BLM30605 · Who benefits from timing advantages?
  • BLM30610 · Where lessee is not liable to tax - general
  • BLM30615 · Benefits passed on to lessee
  • BLM30620 · Where lessee is liable to tax
  • BLM30625 · Where lessee is not liable to tax - overseas lessees
  • BLM30630 · Finance lessors - risks caused by uncertainty
  • BLM30635 · Rental profile - effect of CTA10/Part 21 and ITA07/Part11A
  1. Taxation of leases that are not long funding leases: contents
  2. Taxation of leases that are not long funding leases: passing on the benefits: contents

BLM30600 | Taxation of leases that are not long funding leases: passing on the benefits: contents

From HM Revenue & Customs · Business Leasing Manual

Contents7 entries

  1. BLM30605Taxation of leases that are not long funding leases: passing on the benefits: who benefits from timing advantages?
  2. BLM30610Taxation of leases that are not long funding leases: passing on the benefits: where lessee is not liable to tax - general
  3. BLM30615Taxation of leases that are not long funding leases: passing on the benefits: benefits passed on to lessee
  4. BLM30620Taxation of leases that are not long funding leases: passing on the benefits: where lessee is liable to tax
  5. BLM30625Taxation of leases that are not long funding leases: passing on the benefits: where lessee is not liable to tax - overseas lessees
  6. BLM30630Taxation of leases that are not long funding leases: passing on the benefits: finance lessors - risks caused by uncertainty
  7. BLM30635Taxation of leases that are not long funding leases: passing on the benefits: rental profile - effect of CTA10/Part 21 and ITA07/Part11A
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