Working examples of the way in which leasing payments are dealt with in accounts
The principles of the tax treatment of finance leases including background and the practical aspects
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
Guidelines about front-end loading, non-depreciating assets and leasing fixtures
A summary of issues in respect of expensive motor vehicles, the date of implementation and potential accounting problems