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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
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Introduction: why lease: other tax advantages of leasing

The vast majority of leasing does not involve tax avoidance. Nevertheless, if someone wants to avoid or defer tax, either directly or indirectly, leasing may provide the means by which this is achieved.

As a consequence, leasing features in many avoidance arrangements - see BLM01000.