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An invitation to discuss options for changes to the tax treatment of the leasing of plant or machinery.
This consultation ran from
Changes to lease accounting by the International Accounting Standards Board (IASB) will necessitate changes to the existing tax rules for the leasing of plant or machinery.
At Budget 2016 the government announced its intention to issue a discussion document setting out options for the tax response to these lease accounting changes.
The discussion document covers:
- current lease accounting and tax
- new lease accounting and tax impacts
- options for tax changes
HM Revenue and Customs are seeking views from all interested stakeholders on possible options for the tax changes required.
We would particularly like to hear from lessees, lessors, professional agents and representative bodies. We are happy to meet with stakeholders to discuss the issues, views and concerns and any alternatives.
After considering responses from the discussion period the government will then formally consult on their preferred option.
PDF, 391KB, 21 pages
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Published: 9 August 2016
From: HM Revenue & Customs