Business Leasing Manual

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