BLM30000 - Taxation of leases that are not long funding leases: contents

1. BLM30005

   Tax advantages
2. BLM30200

   How tax advantages arise
3. BLM30400

   Net present value and calculating rents
4. BLM30600

   Passing on benefits
5. BLM31000

   Overseas leasing
6. BLM31200

   The tax benefits of operating leases that function as loans
7. BLM32000

   Finance lessees
8. BLM33000

   Finance lessors
9. BLM34000

   Leasing of fixtures
10. BLM35000

    Sale and leaseback
11. BLM36000

    Lease and leaseback
12. BLM37000

    Legal expenses
13. BLM38000

    Operating leases
14. BLM39000

    Leases with option for lessee to purchase the leased asset