A new Business Leasing Manual, covering the leasing of plant and machinery, lease accounting, and the sale of leasing companies, has been made available online by HMRC.
It replaces the draft published in August and supersedes HMRC's Finance Leasing Manual.
A new Business Leasing Manual, covering the leasing of plant and machinery, lease accounting, and the sale of leasing companies, has been made available online by HMRC.
It replaces the draft published in August and supersedes HMRC's Finance Leasing Manual.