BLM38000 – Taxation of leases that are not long funding leases: operating leases: contents
Guidance on taxing operating leases is at –
| BLM20000 | Identifying leases which are long funding leases |
| BLM00505 | Taxing lessors (not long funding lease) |
| BLM00510 | Taxing lessees (not long funding lease) |
| BLM31200 | Tax advantages of operating leasing |
See
BLM40000 onwards where the lease is a
long funding lease.
Guidance on the taxation of operating lease incentives (
BLM12025) is at
BIM41050 onwards (reverse
premiums).
