BLM38000 - Taxation of leases that are not long funding leases: operating leases: contents

Guidance on taxing operating leases is at –

See BLM40000 onwards where the lease is a long funding lease.

Guidance on the taxation of operating lease incentives (BLM12025) is at BIM41050 onwards (reverse premiums).

1. BLM20000

   Defining long funding leases
2. BLM00505

   Operating lessors
3. BLM00510

   Operating lessees
4. BLM31200

   The tax benefits of operating leases that function as loans