| FLM11.01 | Finance lessees: introduction to tax treatment of rentals paid
|
| FLM11.02 | Finance lessees: tax treatment of rentals paid: Statement of
Practice 3/91
|
| FLM11.04 | Finance lessees: tax treatment: layout of guidance
|
| FLM11.07 | Lessee's rentals: general rules affecting deductibility
|
| FLM11.09 | Capital / revenue issues: hire purchase and lease purchase
agreements
|
| FLM11.11 | Capital / revenue issues: character of rents paid under finance
lease
|
| FLM11.13 | Rents deductible as revenue expenditure: operating and finance
leases
|
| FLM11.16 | Rents deductible as revenue expenditure: order in which other
statutory rules are applied
|
| FLM11.18 | Lessee's rentals: timing of deduction: finance leases entered
into before 12 April 1991
|
| FLM11.21 | Lessee's rentals: timing of deduction: finance leases entered
into on or after 12 April 1991
|
| FLM11.23 | Lessee's rentals: distinction between SP3/91 and earlier
practice
|
| FLM11.25 | Lessee's rentals: use of SSAP21
|
| FLM11.26 | Lessee's rentals: SSAP21: application of principles
|
| FLM11.27 | Lessee's rentals: use of SSAP21: adjustments in tax
computations
|
| FLM11.29 | Lessee's rentals: allocation of finance charge (interest)
element
|
| FLM11.31 | Termination adjustments
|
| FLM11.33 | Termination adjustments: tax consequences
|
| FLM11.34 | Termination adjustments: example
|
| FLM11.36 | Rental rebates: expensive motor cars: capital allowances
|
| FLM11.37 | Rental rebates: non-depreciating assets
|
| FLM11.38 | Termination of fixtures leases
|
| FLM11.40 | Substitution of one finance lease for another in respect of
same asset
|
| FLM11.42 | Premature termination of finance lease
|
| FLM11.47 | Short-term finance leases
|
| FLM11.49 | No secondary lease period: where primary period equates to
useful life of asset
|
| FLM11.50 | No secondary lease period: back-loading of rentals
|
| FLM11.52 | No secondary lease period: where primary period is less than
useful life of asset
|
| FLM11.53 | Secondary period: rentals wholly written off over primary
period
|
| FLM11.55 | Lessee's rentals: where SSAP21 not applied
|
| FLM11.57 | Finance leased asset not depreciated
|
| FLM11.59 | Non-depreciating assets
|
| FLM11.62 | Non-depreciating assets: multiple asset leases
|
| FLM11.64 | Non-depreciating assets: fixtures
|
| FLM11.67 | Pre-use rentals
|
| FLM11.68 | Pre-use rentals: accountancy treatment
|
| FLM11.70 | Pre-use rentals: tax treatment of finance charge element
|
| FLM11.71 | Pre-use rentals: tax treatment of non-finance charge element
|
| FLM11.74 | Leasing of fixtures
|
| FLM11.78 | Leasing of fixtures: 'deemed leases'
|
| FLM11.80 | Leasing of fixtures: termination of leases
|
| FLM11.84 | Leasing of fixtures: premature termination of lease
|
