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HMRC internal manual

Business Leasing Manual

Taxation of leases that are not long funding leases: finance lessees: general issues: contents

  1. BLM32010
    Taxation of leases that are not long funding leases: finance lessees: general issues: review of new leasing arrangements
  2. BLM32015
    Taxation of leases that are not long funding leases: finance lessees: general issues: examining the lease agreement
  3. BLM32020
    Taxation of leases that are not long funding leases: finance lessees: general issues: lease classification - tax effect
  4. BLM32025
    Taxation of leases that are not long funding leases: finance lessees: general issues: structure of the lease
  5. BLM32030
    Taxation of leases that are not long funding leases: finance lessees: general issues: why has leasing transaction been undertaken?
  6. BLM32035
    Taxation of leases that are not long funding leases: finance lessees: general issues: ongoing issues during currency of lease
  7. BLM32040
    Taxation of leases that are not long funding leases: finance lessees: general issues: consequences of lease being a capital asset
  8. BLM32045
    Taxation of leases that are not long funding leases: finance lessees: general issues: guarantee fees
  9. BLM32050
    Taxation of leases that are not long funding leases: finance lessees: general issues: depreciation method used
  10. BLM32055
    Taxation of leases that are not long funding leases: finance lessees: general issues: depreciation methods - lines of enquiry
  11. BLM32060
    Taxation of leases that are not long funding leases: finance lessees: general issues: change in depreciation rate under generally accepted accounting practice
  12. BLM32065
    Taxation of leases that are not long funding leases: finance lessees: general issues: lease reclassified - prior year adjustment