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Home / Simons-Taxes / Business tax / Part B5 Specific trades and activities / Division B5.4 Leases

Division B5.4 Leases

Business tax

Division B5.4 Leases

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B5.401 Leases鈥攐verview

B5.403 The accounts treatment of leasing

B5.404 The taxation treatment of leasing

B5.404A Destinations for rewritten material

B5.405 Long funding leases鈥攐verview

B5.406 Lessors under long funding finance leases

B5.407 Lessors under long funding operating leases

B5.408 Lessees under long funding finance leases

B5.409 Lessees under long funding operating leases

B5.409A Anti-avoidance鈥攄isapplication of long funding lease deduction

B5.409B Destinations for rewritten material

B5.410 Leases鈥攁nti-avoidance provisions for assets other than land鈥攐verview

B5.411 Leases鈥攁nti-avoidance provisions for assets other than land鈥攃harge where capital sum obtained

B5.413 Leases鈥攄isallowance of inflated rentals on hire of assets鈥攕ale and leaseback transactions

B5.414 Leases鈥攁nti-avoidance provisions for assets other than land鈥攈ire-purchase arrangements

B5.415 Destinations for rewritten material

B5.415A Leases鈥攁nti-avoidance鈥攃apital receipts to be treated as income

B5.415B Leases鈥攁nti-avoidance鈥攖aking over payment obligations as lessee

B5.416 Leases鈥攁nti-avoidance鈥攊ncome into capital schemes and back-loaded leases

B5.417 Leases鈥攁nti-avoidance鈥攔estrictions on trade losses from leasing of plant and machinery

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