BLM37000 - Taxation of leases that are not long funding leases: legal expenses: contents

1. BLM37005

   Expenses of negotiating a lease
2. BLM37010

   Revenue or capital expenditure
3. BLM37015

   Incidental to creation of lease
4. BLM37020

   Incidental to creation of lease - revenue argument
5. BLM37025

   Incidental to creation of lease - capital argument
6. BLM37030

   Capital allowances position
7. BLM37035

   Timing of deduction for revenue expenditure