BLM33005 | Taxation of leases that are not long funding leases: finance lessors: general taxation issues: contents
From HM Revenue & Customs · Business Leasing Manual
Contents7 entries
- BLM33010Taxation of leases that are not long funding leases: finance lessors: general taxation issues: timing of taxation of lease rentals receivable
- BLM33015Taxation of leases that are not long funding leases: finance lessors: general taxation issues: finance lessors - detail
- BLM33020Taxation of leases that are not long funding leases: finance lessors: general taxation issues: example of 'income-into-capital' scheme
- BLM33025Taxation of leases that are not long funding leases: finance lessors: general taxation issues: 'income-into-capital' schemes - finance lease or operating lease?
- BLM33030Taxation of leases that are not long funding leases: finance lessors: general taxation issues: 'income-into-capital' schemes - what the lessee's payments are for
- BLM33035Taxation of leases that are not long funding leases: finance lessors: general taxation issues: ‘income-into-capital’ schemes - what the lessee's payments are for - group scheme
- BLM33040Taxation of leases that are not long funding leases: finance lessors: general taxation issues: 'grossing up'