BIM46805 - Specific deductions: rent and rates: leasing

Guidance on:

  • »Ê¹ÚÌåÓýapp commercial background and accountancy treatment of leasing is in the Business Leasing Manual at BLM00001 onwards.
  • »Ê¹ÚÌåÓýapp taxation of leases is at BLM30000Ìý´Ç²Ô·É²¹°ù»å²õ, BLM40000 onwards and BLM50000 onwards.
  • Anti-avoidance legislation on leased trading assets and leased capital sums is at BIM61200 onwards.
  • Anti-avoidance legislation on sale and leaseback of land is at BIM61300 onwards.
  • Income from property is in the Property Income Manual (PIM).