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5.306: “Balloon” leasing

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 5: Capital Allowances 5.3: Leased Machinery or Plant 5.306.1: Introduction 5.306.2: Relevant lease 5.306.3: Ring-fencing 5.306.4: Relevant lease: exceptions 5.306.5: Alteration or termination of lease 5.306.6: Anti-avoidance ...

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