Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Business Leasing Manual

BLM33005 · Taxation of leases that are not long funding leases: finance lessors: general taxation issues

  • BLM33010 · Timing of taxation of lease rentals receivable
  • BLM33015 · Finance lessors - detail
  • BLM33020 · Example of 'income-into-capital' scheme
  • BLM33025 · 'income-into-capital' schemes - finance lease or operating lease?
  • BLM33030 · 'income-into-capital' schemes - what the lessee's payments are for
  • BLM33035 · ‘income-into-capital’ schemes - what the lessee's payments are for - group scheme
  • BLM33040 · 'grossing up'
  1. Taxation of leases that are not long funding leases: finance lessors: contents
  2. Taxation of leases that are not long funding leases: finance lessors: general taxation issues: contents

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

  1. BLM33010Taxation of leases that are not long funding leases: finance lessors: general taxation issues: timing of taxation of lease rentals receivable
  2. BLM33015Taxation of leases that are not long funding leases: finance lessors: general taxation issues: finance lessors - detail
  3. BLM33020Taxation of leases that are not long funding leases: finance lessors: general taxation issues: example of 'income-into-capital' scheme
  4. BLM33025Taxation of leases that are not long funding leases: finance lessors: general taxation issues: 'income-into-capital' schemes - finance lease or operating lease?
  5. 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
  6. 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
  7. BLM33040Taxation of leases that are not long funding leases: finance lessors: general taxation issues: 'grossing up'
Next
PrivacyTerms