BLM30005 - Taxation of leases that are not long funding leases: tax advantages: contents

  1. BLM30010
    Introduction
  2. BLM30015
    Continued attraction of leasing
  3. BLM30020
    Timing advantages
  4. BLM30025
    Comparing profits from finance leasing and lending
  5. BLM30030
    Comparing leasing and lending - commercial accounting position
  6. BLM30035
    Comparing finance leasing and lending - tax position
  7. BLM30040
    Examples comparing a loan and a finance lease
  8. BLM30045
    Examples comparing commercial profits of the parties
  9. BLM30050
    Examples comparing taxable profits of the parties
  10. BLM30055
    Where the borrower or lessee is not liable to tax