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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
, see all updates

Taxation of leases that are not long funding leases: finance lessees: termination adjustments: contents

  1. BLM32305
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: introduction
  2. BLM32310
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: terminal rebate
  3. BLM32315
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: termination rental
  4. BLM32320
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: termination adjustments - whether capital
  5. BLM32325
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: Operating leases
  6. BLM32330
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: adjustments needed for tax purposes
  7. BLM32335
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: terminal rebate - SP3/91 not applied
  8. BLM32340
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: sale of asset by lessor to lessee
  9. BLM32345
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: part exchange of leased assets
  10. BLM32350
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: part exchange - hire purchase
  11. BLM32355
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: one finance lease substituted for another
  12. BLM32360
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: example
  13. BLM32365
    Taxation of leases that are not long funding leases: finance lessees: termination adjustments: rental rebates - special cases