Finance leases

Catalano, Alex

Finance leases - 1991 - Estates Gazette (9138) 28 September 1991, 93(1) .

The Inland Revenue has issued guidelines on the tax treatment of rent payable under finance leases which could reduce tax relief for lessees. The move is likely to worsen the position for companies which use finance leasing to purchase or fund their buildings.


FINANCE LEASING
PROPERTY FINANCE
TAX RELIEF