SolvedBLM32200 | Taxation of leases that are not long funding leases: finance lessees: taxation generally: contents
From HM Revenue & Customs · Business Leasing Manual
Contents7 entries
- BLM32205Taxation of leases that are not long funding leases: finance lessees: taxation generally: introduction
- BLM32210Taxation of leases that are not long funding leases: finance lessees: taxation generally: following generally accepted accounting practice
- BLM32215Taxation of leases that are not long funding leases: finance lessees: taxation generally: SP3/91 and IAS
- BLM32220Taxation of leases that are not long funding leases: finance lessees: taxation generally: use of generally accepted accounting practice
- BLM32225Taxation of leases that are not long funding leases: finance lessees: taxation generally: capital/revenue issues, hire purchase and lease purchase agreements
- BLM32230Taxation of leases that are not long funding leases: finance lessees: taxation generally: capital/revenue issues, character of rents paid under finance lease
- BLM32235Taxation of leases that are not long funding leases: finance lessees: taxation generally: rents deductible as revenue expenditure - order in which other statutory rules are applied