BLM30000 - Taxation of lease that are not long funding leases: contents

BLM30005Tax advantages
BLM30200How tax advantages arise
BLM30400Net present value and calculating rents
BLM30600Passing on benefits
BLM31000Overseas leasing
BLM31200The tax benefits of operating leases that function as loans
BLM32000Finance lessees
BLM33000Finance lessors
BLM34000Leasing of fixtures
BLM35000Sale and leaseback
BLM36000Lease and leaseback
BLM37000Legal expenses
BLM38000Operating leases
BLM39000Leases with option for lessee to purchase the leased asset

 

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