BLM33005 - Taxation of leases that are not long funding leases: finance lessors: general taxation issues: contents

  1. BLM33010
    Timing of taxation of lease rentals receivable
  2. BLM33015
    Finance lessors - detail
  3. BLM33020
    Example of ‘income-into-capital� scheme
  4. BLM33025
    Income-into-capital schemes - finance lease or operating lease?
  5. BLM33030
    Income-into-capital schemes - what the lessee’s payments are for
  6. BLM33035
    Income-into-capital schemes - what the lessee’s payments are for - group scheme
  7. BLM33040
    ‘Grossing up�