SolvedBLM39000 | Taxation of leases that are not long funding leases: leases with option for lessee to purchase the leased asset: contents
From HM Revenue & Customs · Business Leasing Manual
Contents5 entries
- BLM39005Taxation of leases that are not long funding leases: leases with option for lessee to purchase the leased asset: whether CAA01/S67 applies
- BLM39010Taxation of leases that are not long funding leases: leases with option for lessee to purchase the leased asset: whether lessee incurs capital expenditure
- BLM39015Taxation of leases that are not long funding leases: leases with option for lessee to purchase the leased asset: operating leases with market value option
- BLM39020Taxation of leases that are not long funding leases: leases with option for lessee to purchase the leased asset: finance leases with market value option
- BLM39025Taxation of leases that are not long funding leases: leases with option for lessee to purchase the leased asset: interaction of CAA01/S67 and CAA01/S70A