| FLM5.01 | Tax treatment of finance leasing: detail
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| FLM5.05 | Continued attraction of finance leasing
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| FLM5.06 | Tax timing advantages of finance leasing
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| FLM5.09 | Comparing profits from finance leasing and lending
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| FLM5.11 | Comparing leasing and lending: commercial accounting position
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| FLM5.14 | Comparing leasing and lending: tax position
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| FLM5.17 | Examples comparing a loan and a finance lease
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| FLM5.20 | Examples: commercial profits of the parties
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| FLM5.24 | Examples: taxable profits of the parties
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| FLM5.25 | Where the borrower or lessee is not liable to tax
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