Open consultation

Plant and machinery lease accounting changes

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 closes at

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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Ways to respond

Email to:

jon.clarke@hmrc.gsi.gov.uk

Write to:

Jon Clarke
Business, Assets & International
HMRC
3/64, 100 Parliament Street
London SW1A 2BQ

Published 1 December 2017