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BLM32800 | Taxation of leases that are not long funding leases: finance lessees: pre-use rentals: contents

From HM Revenue & Customs · Business Leasing Manual

Contents3 entries

  1. BLM32805Taxation of leases that are not long funding leases: finance lessees: pre-use rentals: introduction
  2. BLM32810Taxation of leases that are not long funding leases: finance lessees: pre-use rentals: tax treatment of finance charge element
  3. BLM32815Taxation of leases that are not long funding leases: finance lessees: pre-use rentals: tax treatment of non-finance charge element