Summary
An introduction to lease accounting and lease accounting taxation, with special emphasis on the leasing of plant or machinery
Contents
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BLM00001Introduction to leasing and basics of lease accounting and lease taxation
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BLM10000Lease accounting
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BLM20000Defining long funding leases
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BLM30000Taxation of leases that are not long funding leases
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BLM40000Taxation of income and expenditure under long funding leases
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BLM50000IFRS 16 leases
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BLM60000Plant and Machinery Leasing Anti-Avoidance
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BLM70000Income-into-capital' schemes and back loaded lease
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BLM80000Sale of lessor companies and similar arrangements
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BLMUPDATE001Update index