Finance Leasing Manual - FLMCont26

Finance Leasing Manual: Chapter 26: contents


FLM26.01Back-loaded leases: avoidance
FLM26.02Back-loaded leases: tax deferral and avoidance schemes
FLM26.04Back loaded leases: pre Schedule 12 FA 1997
FLM26.06Back loaded leases: lessors' earnings within Schedule A
FLM26.08Back loaded leases: lessors' within Schedule D Case I
FLM26.10Comparison of tax and commercial profits
FLM26.12Example of commercial and tax profits
FLM26.18Negative depreciation
FLM26.21'Income-into-capital' schemes pre-Schedule 12 FA1997

 

Home | Main Contents | Manual Contents

Previous Page | Next Page | Top