Finance Leasing Manual - FLM6.06
Timing differences: lender
By contrast to the tax consequences for the finance lessor (see
FLM6.02), where an actual loan is made the lender's tax computation
will look something like this on similar assumptions:
Lender's tax
computation
In both cases:
- the same amount of tax is due from both the lessor and the lender (£7 in the example at FLM6.02) and
- the timing of receipts and payments is identical except for the tax,
but the tax timing is quite different.
