BLM37000 – Taxation of leases that are not long funding leases: legal expenses: contents

BLM37005Expenses of negotiating a lease
BLM37010Revenue or capital expenditure
BLM37015Incidental to creation of lease
BLM37020Incidental to creation of lease - revenue argument
BLM37025Incidental to creation of lease - capital argument
BLM37030Capital allowances position
BLM37035Timing of deduction for revenue expenditure

 

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