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Official guidance
Business Leasing Manual

BLM80124 · Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures

  • BLM80125 · Plant or machinery assets acquired during the relevant day - transactions before 13 November 2008
  • BLM80127 · Plant or machinery assets acquired during the relevant day- transactions on or after 13 November 2008
  • BLM80130 · Example 1 of 2
  • BLM80135 · Example 2 of 2
  • BLM80140 · Plant or machinery assets included in a lease of land
  • BLM80145 · Value of plant or machinery assets acquired from connected parties
  • BLM80147 · Ascribed value of plant or machinery assets
  • BLM80148 · Present value of a lease
  1. Sale of lessor companies and similar arrangements: business of leasing plant or machinery: contents
  2. Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: contents

BLM80124 | Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: contents

From HM Revenue & Customs · Business Leasing Manual

Contents8 entries

  1. BLM80125Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: plant or machinery assets acquired during the relevant day - transactions before 13 November 2008
  2. BLM80127Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: plant or machinery assets acquired during the relevant day- transactions on or after 13 November 2008
  3. BLM80130Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: example 1 of 2
  4. BLM80135Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: example 2 of 2
  5. BLM80140Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: plant or machinery assets included in a lease of land
  6. BLM80145Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: value of plant or machinery assets acquired from connected parties
  7. BLM80147Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: ascribed value of plant or machinery assets
  8. BLM80148Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: present value of a lease
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