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Beta This part of 188体育 is being rebuilt 鈥� find out what beta means

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  2. Business and industry
HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
12 February 2025 - See all updates
  1. Back to contents
  2. BLM30000
  3. BLM38000
  4. BLM20000
  5. BLM25000
  6. BLM25099

BLM25109 - Defining long funding leases: miscellaneous definitions: term of a lease: 'reasonably certain': contents

  1. BLM25110
    Introduction
  2. BLM25115
    Example 1 鈥� extending term is expensive
  3. BLM25120
    Example 2 鈥� portfolio of similar leases
  4. BLM25125
    Example 3 鈥� fiscal neutrality
  5. BLM25130
    Example 4 鈥� lessee intention
  6. BLM25135
    Example 5 鈥� Operating lease at market
  7. BLM25140
    Example 6 鈥� extending term only sensible commercial option
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