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HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
16 May 2025 - See all updates
  1. Back to contents
  2. BLM40000

BLM40005 - Taxation of long funding leases: basic principles: contents

  1. BLM40010
    Introduction
  2. BLM40015
    Lessors - capital allowances
  3. BLM40020
    Lessors - income and expenditure
  4. BLM40025
    Definition of long funding finance lease and long funding operating lease
  5. BLM40030
    disposal of plant and machinery in connection with long funding leases
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