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BLM62200 | Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Disposal values: contents

From HM Revenue & Customs · Business Leasing Manual

Contents9 entries

  1. BLM62205Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Disposal values: Introduction
  2. BLM62210Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Disposal values: lessor disposal value on the grant of long funding lease
  3. BLM62220Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Disposal values: Lessor disposal value reduced by premium paid for the grant of the lease
  4. BLM62230Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Disposal values: Lessor disposal value reduced by advance payments made
  5. BLM62240Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Disposal values: Lessor disposal value reduced by liabilities
  6. BLM62250Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Disposal values: Lessor disposal value reduced by pre sale of the lease rental stream
  7. BLM62260Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Disposal values: Lessee disposal value at the end of a long funding lease with residual value guarantees
  8. BLM62270Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Disposal values: Lessee disposal value at the end of a long funding lease with market value options
  9. BLM62280Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Disposal values: sale or lease and finance leasebacks