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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
, see all updates

Taxation of long funding leases: long funding operating lessors: contents

  1. BLM41005
    Taxation of long funding leases: long funding operating lessors: introduction
  2. BLM41010
    Taxation of long funding leases: long funding operating lessors: 'Starting value'
  3. BLM41015
    Taxation of long funding leases: long funding operating lessors: periodic deduction - basic example
  4. BLM41020
    Taxation of long funding leases: long funding operating lessors: additional capital expenditure
  5. BLM41025
    Taxation of long funding leases: long funding operating lessors: extension of term of long funding operating leases (CAA01/S70YB)
  6. BLM41030
    Taxation of long funding leases: long funding operating lessors: extension of term of long funding operating leases - example
  7. BLM41035
    Taxation of long funding leases: long funding operating lessors: termination - general
  8. BLM41040
    Taxation of long funding leases: long funding operating lessors: lease terminates as expected; part 1 of 2
  9. BLM41045
    Taxation of long funding leases: long funding operating lessors: lease terminates early, part 2 of 2
  10. BLM41050
    Taxation of long funding leases: long funding operating lessors: termination amount
  11. BLM41055
    Taxation of long funding leases: long funding operating lessors: bad debts
  12. BLM41060
    Taxation of long funding leases: Long funding lessors: Anti avoidance provisions - introduction
  13. BLM41065
    Taxation of long funding leases: Long funding lessors: Anti-avoidance provisions - Sections 370-371
  14. BLM41066
    Taxation of Long funding leases: Long funding lessors: Anti-avoidance provisions: "other Avoidance - S373-375 CTA 2010
  15. BLM41070
    Taxation of long funding leases: Long funding lessors: Anti-Avoidance provisions - S376 CTA 2010