BLM00000 - Business Leasing Manual: Main contents
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Introduction to leasing and basics of lease accounting and lease taxation |
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Lease accounting |
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Defining long funding leases |
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Taxation of leases that are not long funding leases |
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Taxation of income and expenditure under long funding leases |
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Plant and machinery leasing - Anti-avoidance |
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Anti-avoidance: Schedule 12 FA 1997 |
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Anti-avoidance: sale of lessor companies and similar arrangements |
