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HMRC internal manual

Business Leasing Manual

• From: HM Revenue & Customs
• Published: 10 April 2016
• Updated: 26 July 2016, see all updates

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1. Contents
2. BLM40000
3. BLM40005

Taxation of long funding leases: basic principles: contents

1. BLM40010

   Taxation of long funding leases: basic principles: introduction
2. BLM40015

   Taxation of long funding leases: basic principles: lessors - capital allowances
3. BLM40020

   Taxation of long funding leases: basic principles: lessors - income and expenditure
4. BLM40025

   Taxation of long funding leases: basic principles: definition of long funding finance lease and long funding operating lease
5. BLM40030

   Taxation of long funding leases: basic principles: disposal of plant and machinery in connection with long funding leases

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