Information on how leasing payments will be treated including examples for assets and vehicles.
A summary of the taxation treatment of leasing payments, including finance and operating leases
Find out about capital / revenue issues for rents paid under finance leases
A summary of the principles of the tax treatment of finance leases including background and the practical aspects
A summary of issues in respect of expensive motor vehicles, the date of implementation and potential accounting problems
Working examples of the way in which leasing payments are dealt with in accounts
Guidelines about front-end loading, non-depreciating assets and leasing fixtures