Closed consultation

Plant and machinery lease accounting changes

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

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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.


Leasing: Tax response to accounting changes

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Published 1 December 2017