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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
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Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: contents

  1. BLM80125
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: plant or machinery assets acquired during the relevant day - transactions before 13 November 2008
  2. BLM80127
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: plant or machinery assets acquired during the relevant day- transactions on or after 13 November 2008
  3. BLM80130
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: example 1 of 2
  4. BLM80135
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: example 2 of 2
  5. BLM80140
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: plant or machinery assets included in a lease of land
  6. BLM80145
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: value of plant or machinery assets acquired from connected parties
  7. BLM80147
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: ascribed value of plant or machinery assets
  8. BLM80148
    Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: present value of a lease