BLM33005 - Taxation of leases that are not long funding leases: finance lessors: general taxation issues: contents

1. BLM33010

   Timing of taxation of lease rentals receivable
2. BLM33015

   Finance lessors - detail
3. BLM33020

   Example of ‘income-into-capital’ scheme
4. BLM33025

   Income-into-capital schemes - finance lease or operating lease?
5. BLM33030

   Income-into-capital schemes - what the lessee’s payments are for
6. BLM33035

   Income-into-capital schemes - what the lessee’s payments are for - group scheme
7. BLM33040

   ‘Grossing up’