BLM35000 - Taxation of leases that are not long funding leases: sale and leaseback: contents

1. BLM35005

   Introduction
2. BLM35010

   Accounting treatment - general
3. BLM35015

   Accounting treatment – accounting standards
4. BLM35020

   Accounting as a refinancing exercise
5. BLM35025

   Sale and leaseback - tax adjustments
6. BLM35026

   Sale and finance leasebacks on or after 9 October 2007
7. BLM35030

   Example
8. BLM35035

   Example - accounting treatment where sale recognised
9. BLM35040

   Example - accounting treatment where sale not recognised
10. BLM35045

    Sale of asset for more than original cost
11. BLM35050

    Leased assets made subject to a new finance lease
12. BLM35055

    Tax treatment of sale - capital allowances
13. BLM35060

    Application of sale proceeds
14. BLM35065

    Application of sale proceeds - associated arrangements
15. BLM35070

    Tax treatment of leaseback
16. BLM35075

    Deductibility of rents under leaseback - ‘income-into-capital’ schemes