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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. BLM80000
  3. BLM80100

BLM80124 - Sale of lessor companies and similar arrangements: business of leasing plant or machinery: adjustments to the balance sheet figures: contents

  1. BLM80125
    Plant or machinery assets acquired during the relevant day - transactions before 13 November 2008
  2. BLM80127
    Plant or machinery assets acquired during the relevant day - transactions on or after 13 November 2008
  3. BLM80130
    Example 1 of 2
  4. BLM80135
    Example 1 of 2
  5. BLM80140
    Plant or machinery assets included in a lease of land
  6. BLM80145
    Value of plant or machinery assets acquired from connected parties
  7. BLM80147
    Ascribed value of plant or machinery
  8. BLM80148
    Present value of a lease
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