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Contents

Official guidance
Business Leasing Manual

BLM40100 · Taxation of long funding leases: long funding finance lessors

  • BLM40105 · Rental earnings
  • BLM40110 · Example of rental earnings other than finance charges
  • BLM40115 · Exceptional items
  • BLM40120 · Amount falling to be recognised for accounting purposes
  • BLM40125 · Example of exceptional item
  • BLM40130 · Termination
  • BLM40135 · Bad debts
  1. Taxation of long funding leases: contents
  2. Taxation of long funding leases: long funding finance lessors: contents

BLM40100 | Taxation of long funding leases: long funding finance lessors: contents

From HM Revenue & Customs · Business Leasing Manual

Contents7 entries

  1. BLM40105Taxation of long funding leases: long funding finance lessors: rental earnings
  2. BLM40110Taxation of long funding leases: long funding finance lessors: example of rental earnings other than finance charges
  3. BLM40115Taxation of long funding leases: long funding finance lessors: exceptional items
  4. BLM40120Taxation of long funding leases: long funding finance lessors: amount falling to be recognised for accounting purposes
  5. BLM40125Taxation of long funding leases: long funding finance lessors: example of exceptional item
  6. BLM40130Taxation of long funding leases: long funding finance lessors: termination
  7. BLM40135Taxation of long funding leases: long funding finance lessors: bad debts
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