BLM37000 | Taxation of leases that are not long funding leases: legal expenses: contents
From HM Revenue & Customs · Business Leasing Manual
Contents7 entries
- BLM37005Taxation of leases that are not long funding leases: legal expenses: Expenses of negotiating a lease
- BLM37010Taxation of leases that are not long funding leases: legal expenses: revenue or capital expenditure
- BLM37015Taxation of leases that are not long funding leases: legal expenses: incidental to creation of lease
- BLM37020Taxation of leases that are not long funding leases: legal expenses: incidental to creation of lease - revenue argument
- BLM37025Taxation of leases that are not long funding leases: legal expenses: incidental to creation of lease - capital argument
- BLM37030Taxation of leases that are not long funding leases: legal expenses: capital allowances position
- BLM37035Taxation of leases that are not long funding leases: legal expenses: timing of deduction for revenue expenditure