BLM30200 – Taxation of leases that are not long funding leases: How tax advantages arise: contents
This guidance applies to leases that are not long funding
leases.
| BLM30205 | Timing differences |
| BLM30210 | Timing differences - finance lessor |
| BLM30215 | Timing differences - lender |
| BLM30220 | Lessor’s timing advantages can be significant |
| BLM30225 | Effect of interest rates on lessor’s timing advantages |
| BLM30230 | ‘Loan’ outstanding will vary because of capital allowances |
| BLM30235 | Tax timing disadvantages of finance leasing |
