• Autumn Budget 2024
  • SME Tax News
  • Tax Data
  • Explore
  • Tax Tools and Calcs
  • CPD Courses
    • CPD for lunch: webcasts
    • CPD Events
  • Virtual Tax Partner ®
  • Login or out
  • Register or Subscribe
  • Home
  • Starting In Business
  • Self Employed
    • What expenses can I claim?
      • Tax rules for different trades & professions
    • Essential know-how
    • Making Tax Digital
  • Partnerships
  • Incorporation
  • Directors
    • What expenses can I claim?
    • Tax-efficient remuneration
    • Essential know-how
  • Companies
    • Running the business
    • Reorganisations
    • Ceasing trading
    • Essential know-how
    • SEIS & EIS & SITR
    • R & D & Patent Box
    • Creative Industry Zone
  • Employers
    • Employee expenses
    • Employee benefits
    • Essential know-how
    • Real Time Information
  • Disguised Remuneration Zone
  • Capital Allowances
  • Private Client & Estate Planning
    • Capital Gains Tax
    • Inheritance Tax
    • Income, claims & reliefs
    • Trusts & Estates
  • Land & Property
  • Overseas & Residence
  • Devolved Taxes
    • Wales
    • Scotland
    • Northern Ireland
  • Penalties & Compliance
    • Penalties
    • Compliance
      • AML Zone
    • Appeals
  • Investigations & Enquiries
    • Disclosure opportunities
    • A tax inspector calls...
    • Investigation news
  • More Tax Guides
    • Holiday Fun
    • COVID-19
    • Spring Budget 2024
    • Autumn Statement 2023
  • Gift Aid
  • VAT
    • VAT News & Cases
    • VAT
    • Making VAT Digital
  • Contact Us
  • About
  • Archived SME News
Tax support
  1. You are here:  
  2. Home
  3. Companies
  4. Running the business
  5. Leases: Plant and machinery

Leases: Plant and machinery

Last Updated: 16 January 2024

A summary of the accounting and tax treatment of leased Plant and Machinery (P&M).

Login or subscribe to read more...

Squirrel advert

Loving our content? 😍
Sign up Now!
For free tax news, cases,
discounts & special tax briefings

We hope you are enjoying this amazing Practical Tax Database here at www.rossmartin.co.uk.

 

.

Popular

  • Autumn Budget 2024: What might we see?
  • What is the 2024/25 PAYE tax code?
  • HMRC U-turn on double cab pick-ups
  • Tax Data Card 2024-25
  • Tax and taxis: Is there a new 'taxi tax'?

Original RM Banner 960x150

 

What's new?

  • Ross Martin Tax: SME Tax News 12 December 2024
  • Ignorance of law no excuse for late submission of 3-year LBTT lease return
  • Transfer of beneficial interest did not need to be in writing
  • Spotlight 67: Managed Service Companies (MSC)
  • EBT decision set aside due to error of law
  • HMRC could save £36m in call efficiencies
  • Input tax relief denied
  • Wales sets its 2025-26 Budget
  • Ross Martin Tax: SME Tax News 5 December 2024
  • Festive Fun: Christmas Tax Tips
  • Customs conundrums over wetsuit construction
  • Employer Bulletin: December 2024
  • Oral agreement to transfer shares on death was binding
  • Carried Interest tax reform and qualifying conditions
  • Harry Potter star liable to Income Tax on £4.5 million
  • Corporate Tax Roadmap
  • Alternative finance arrangements consultation response
  • Scottish Budget 2025 to 2026
20:20 Expert Led CPD

© 2024 RossMartin.co.uk

Terms & Privacy