BLM39020 | Taxation of leases that are not long funding leases: leases with option for lessee to purchase the leased asset: finance leases with market value option

Recent developments in the market include finance leases that contain a market value option.

Any correspondence on this topic should be referred to CS&TD for advice before replying. Similarly, if you wish to raise enquires on such leases please contact CS&TD before doing so.