BLM33035 - Taxation of leases that are not long funding leases: finance lessors: general taxation issues: 바카라 사이트˜income-into-capital바카라 사이트™ schemes - what the lessee's payments are for - group scheme
An additional point to consider on the treatment of rentals paid in income-into-capital schemes is whether the lessee바카라 사이트™s payments are solely for the purposes of its trade. This may not be so if ultimately the rights of ownership of the asset are enjoyed elsewhere in the lessee바카라 사이트™s group.