BLM35000 - Taxation of leases that are not long funding leases: sale and leaseback: contents

  1. BLM35005
    Introduction
  2. BLM35010
    Accounting treatment - general
  3. BLM35015
    Accounting treatment � accounting standards
  4. BLM35020
    Accounting as a refinancing exercise
  5. BLM35025
    Sale and leaseback - tax adjustments
  6. BLM35026
    Sale and finance leasebacks on or after 9 October 2007
  7. BLM35030
    Example
  8. BLM35035
    Example - accounting treatment where sale recognised
  9. BLM35040
    Example - accounting treatment where sale not recognised
  10. BLM35045
    Sale of asset for more than original cost
  11. BLM35050
    Leased assets made subject to a new finance lease
  12. BLM35055
    Tax treatment of sale - capital allowances
  13. BLM35060
    Application of sale proceeds
  14. BLM35065
    Application of sale proceeds - associated arrangements
  15. BLM35070
    Tax treatment of leaseback
  16. BLM35075
    Deductibility of rents under leaseback - ‘income-into-capital� schemes