BLM30200 - Taxation of leases that are not long funding leases: How tax advantages arise: contents

This guidance applies to leases that are not long funding leases.

1. BLM30205

   Timing differences
2. BLM30210

   Timing differences - finance lessor
3. BLM30215

   Timing differences - lender
4. BLM30220

   Lessor’s timing advantages can be significant
5. BLM30225

   Effect of interest rates on lessor’s timing advantages
6. BLM30230

   ‘Loan’ outstanding will vary because of capital allowances
7. BLM30235

   Tax timing disadvantages of finance leasing