BLM30200 - Taxation of leases that are not long funding leases: How tax advantages arise: contents

This guidance applies to leases that are not long funding leases.

  1. BLM30205
    Timing differences
  2. BLM30210
    Timing differences - finance lessor
  3. BLM30215
    Timing differences - lender
  4. BLM30220
    Lessor鈥檚 timing advantages can be significant
  5. BLM30225
    Effect of interest rates on lessor鈥檚 timing advantages
  6. BLM30230
    鈥楲oan鈥� outstanding will vary because of capital allowances
  7. BLM30235
    Tax timing disadvantages of finance leasing