BLM30005 - Taxation of leases that are not long funding leases: tax advantages: contents

1. BLM30010

   Introduction
2. BLM30015

   Continued attraction of leasing
3. BLM30020

   Timing advantages
4. BLM30025

   Comparing profits from finance leasing and lending
5. BLM30030

   Comparing leasing and lending - commercial accounting position
6. BLM30035

   Comparing finance leasing and lending - tax position
7. BLM30040

   Examples comparing a loan and a finance lease
8. BLM30045

   Examples comparing commercial profits of the parties
9. BLM30050

   Examples comparing taxable profits of the parties
10. BLM30055

    Where the borrower or lessee is not liable to tax