| FLM6.01 | How tax benefits of finance leasing arise: timing differences
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| FLM6.02 | Timing differences: finance lessor
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| FLM6.06 | Timing differences: lender
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| FLM6.07 | Lessor's timing advantages can be significant
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| FLM6.12 | Lessor's timing advantages: effect of interest rates
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| FLM6.14 | 'Net present value'
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| FLM6.19 | Lessor's timing advantages: effect of tax
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| FLM6.20 | Net present value: cash flows
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| FLM6.22 | Lessor's timing advantages: finance lessor's approach
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| FLM6.25 | Who benefits from timing advantages?
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| FLM6.28 | Timing advantages: further complications
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| FLM6.29 | 'Loan' outstanding will vary because of capital allowances
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| FLM6.30 | Timing advantages: benefits passed on to lessee
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| FLM6.34 | Where lessee is liable to tax
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| FLM6.36 | Where lessee is not liable to tax
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| FLM6.39 | Use of 'net present value' computations
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| FLM6.40 | Computer analysis: operating lessors
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| FLM6.43 | Finance lessors: risks caused by uncertainty
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| FLM6.44 | Finance lessors: residual value risk
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| FLM6.48 | Rental profile: effect of Schedule 12 FA 1997
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| FLM6.50 | Additional tax breaks invented by lessors
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| FLM6.52 | Deferral of income and / or conversion of income into capital
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| FLM6.53 | Conversion of income into capital: avoiding capital allowances
balancing adjustments
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| FLM6.54 | Avoiding capital allowances balancing adjustments: example
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| FLM6.57 | Acceleration of capital allowances
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| FLM6.62 | Acceleration of capital allowances through group relief
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| FLM6.64 | Sales and leasebacks
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| FLM6.68 | Sales and leasebacks where the lessor's risk has been reduced
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| FLM6.69 | Defeasance leasing: general law
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