Blm63000 - plant and machinery leasing - anti-avoidance: long funding lease / non-long funding lease interaction: contents - hmrc internal manual

Blm63000 - plant and machinery leasing - anti-avoidance: long funding lease / non-long funding lease interaction: contents - hmrc internal manual


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BLM63000 - PLANT AND MACHINERY LEASING - ANTI-AVOIDANCE: LONG FUNDING LEASE / NON-LONG FUNDING LEASE INTERACTION: CONTENTS * BLM63010 Mismatched lease chains * BLM63020 Premium paid for


grant of long funding lease * BLM63030 Premiums and Capital payments treated as income * BLM63040 Financial concerns dealing in long funding leases * BLM63050 International leasing *


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