BLM63000 | Plant and machinery leasing - Anti-avoidance: Long funding lease / Non-long funding lease interaction: contents
From HM Revenue & Customs · Business Leasing Manual
Contents6 entries
- BLM63010Plant and machinery leasing - Anti-avoidance: Long funding lease / Non-long funding lease interaction: Mismatched lease chains
- BLM63020Plant and machinery leasing - Anti-avoidance: Long funding lease / Non-long funding lease interaction: Premium paid for grant of long funding lease
- BLM63030Plant and machinery leasing - Anti-avoidance: Long funding lease / Non-long funding lease interaction: Premiums and other Capital payments treated as income
- BLM63040Plant and machinery leasing - Anti-avoidance: Long funding lease / Non-long funding lease interaction: Financial concerns dealing in long funding leases
- BLM63050Plant and machinery leasing - Anti-avoidance: Long funding lease / Non-long funding lease interaction: International leasing
- BLM63060Plant and machinery leasing - Anti-avoidance: long funding lease / Non-long funding lease interaction: Film leasing