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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: sale and leaseback: contents

  1. BLM35005
    Taxation of leases that are not long funding leases: sale and leaseback: introduction
  2. BLM35010
    Taxation of leases that are not long funding leases: sale and leaseback: accounting treatment - general
  3. BLM35015
    Taxation of leases that are not long funding leases: sale and leaseback: accounting treatment - accounting standards
  4. BLM35020
    Taxation of leases that are not long funding leases: sale and leaseback: accounting as a refinancing exercise
  5. BLM35025
    Taxation of leases that are not long funding leases: sale and leaseback: sale and finance leasebacks - tax adjustments
  6. BLM35026
    Taxation of leases that are not long funding leases: sale and leaseback: Sale and finance leasebacks on or after 9 October 2007
  7. BLM35030
    Taxation of leases that are not long funding leases: sale and leaseback: example; part 1 of 3
  8. BLM35035
    Taxation of leases that are not long funding leases: sale and leaseback: example - accounting treatment where sale recognised; part 2 of 3
  9. BLM35040
    Taxation of leases that are not long-funding leases: sale and leaseback: example - accounting where sale not recognised; part 3 of 3
  10. BLM35045
    Taxation of leases that are not long funding leases: sale and leaseback: sale of asset for more than original cost
  11. BLM35050
    Taxation of leases that are not long funding leases: sale and leaseback: leased assets made subject to a new finance lease
  12. BLM35055
    Taxation of leases that are not long funding leases: sale and leaseback: tax treatment of sale - capital allowances
  13. BLM35060
    Taxation of leases that are not long funding leases: sale and leaseback: application of sale proceeds
  14. BLM35065
    Taxation of leases that are not long funding leases: sale and leaseback: application of sale proceeds - associated arrangements
  15. BLM35070
    Taxation of leases that are not long funding leases: sale and leaseback: tax treatment of leaseback
  16. BLM35075
    Taxation of leases that are not long funding leases: sale and leaseback: deductibility of rents under leaseback - 'income-into-capital' schemes