BLM39020 - Taxation of leases that are not long funding leases: leases with option for lessee to purchase the leased asset: finance leases with market value option

Recent developments in the market include finance leases that contain a market value option.

Any correspondence on this topic should be referred to CT & VAT (Technical) for advice before replying. Similarly, if you wish to raise enquires on such leases please contact CT & VAT (Technical) before doing so.