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BLM60000 - PLANT AND MACHINERY LEASING - ANTI-AVOIDANCE: CONTENTS INTRODUCTION The following guidance provides an overview of the types of tax avoidance encountered within plant and
machinery leasing and the legislation designed to combat such transactions. The guidance is split between traditional lease tax avoidance and tax avoidance of long funding leases, which were
introduced on 1 April 2006. There is a separate section on tax avoidance surrounding the interaction of these rules, in particular where there are lease chains or lease and leasebacks
involving both types of lease treatment, and also specific guidance on sales of lease rental streams. * BLM61000 Non-long funding lease rules * BLM62000 Long funding lease rules * BLM63000
Long funding lease / Non-long funding lease interaction * BLM64000 Sale of lease rental streams - Capital Allowances and Rental Rebates Previous page Next page Print this page
