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HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
12 February 2025 - See all updates
  1. Back to contents
  2. BLM50000

BLM51000 - Right-of-use leases: taxation of right-of-use assets

  1. BLM51005
    Taxation of short leases
  2. BLM51010
    Particular taxation issues for right-of-use asset lessees
  3. BLM51015
    Taxation of right-of-use asset lessees: example
  4. BLM51020
    Impairments
  5. BLM51025
    Finance lease under old UK GAAP
  6. BLM51030
    Long funding leases and the funding lease test
  7. BLM51035
    Taxation of long funding leases
  8. BLM51040
    Long funding leases with variable rentals
  9. BLM51045
    Early adopters
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