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BLM32000 | Taxation of leases that are not long funding leases: finance lessees: contents

From HM Revenue & Customs · Business Leasing Manual

This guidance applies to leases that are not long funding leases.

Finance lease issues which arise in the context of a sale and finance lease-backtransaction are considered at BLM35000 onwards.

Contents6 entries

  1. BLM32005Taxation of leases that are not long funding leases: finance lessees: general issues: contents
  2. BLM32200Taxation of leases that are not long funding leases: finance lessees: taxation generally: contents
  3. BLM32300Taxation of leases that are not long funding leases: finance lessees: termination adjustments: contents
  4. BLM32500Taxation of leases that are not long funding leases: finance lessees: importance of lease term: contents
  5. BLM32700Taxation of leases that are not long funding leases: finance lessees: asset not depreciated: contents
  6. BLM32800Taxation of leases that are not long funding leases: finance lessees: pre-use rentals: contents