Closed consultation

Plant and machinery lease accounting changes

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Summary

Consultation on the legislative changes required to ensure leasing rules continue to work as originally intended for the new lease accounting standard IFRS16.

This consultation ran from
to

Consultation description

This consultation looks at the accountancy and tax interaction of leasing; in particular in relation to plant or machinery, but also in relation to the wider impact of the accounting change.

Documents

Leasing: Tax response to accounting changes

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Published 1 December 2017