BLM00300 - Introduction: Lease taxation: contents

This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.

  1. BLM00305
    Outline
  2. BLM00310
    Type of income
  3. BLM00315
    Whether lessor trading
  4. BLM00320
    Leasing and capital allowances
  5. BLM00325
    Introduction to leases with options
  6. BLM00330
    Hire purchase contracts
  7. BLM00335
    Basis for recognising trading income
  8. BLM00340
    Lease not Long Funding Lease (LFL)
  9. BLM00545
    Finance leases and loan relationships legislation
  10. BLM00550
    Long funding leases of plant or machinery