Tolley's Leasing in the UK

Tolley's Leasing in the UK

Coopers & Lybrand

LexisNexis UK






This is a practical guide to all aspects of leasing. Starting with a description of the leasing environment, including the development and present state of the industry. It continues with an examination of the role and impact of leasing on all participants.
Introduction to the UK leasing industry; types of lease agreement in the UK; lessee accounting finance and operating leases; practical problems of lease classification for lessees; lessee sale and leaseback transactions; financial statement disclosure lessees; comparison with US accounting practice lessees; comparison with IAS lessees; the taxation of lessees; lease evaluation lessees; lessor accounting introduction; lessor accounting finance leases; lessor accounting operating leases; direct costs; residual values; UITF 16; other problem areas; financial statement disclosure lessors; comparison with US accounting practice lessors; the taxation of lessors; lease evaluation lessors; vendor leasing arrangements; vendor leasing trilateral arrangements; taxation of vendor lessors; VAT and leasing/asset finance; VAT and lessees.
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