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Finance Leasing — A Snapshot

Continuing our series on legal and other concepts aimed at those working in tax Emer Hunt and Mark Middleditch Tax Department Allen & Overy London discuss finance leasing
WB Yeats wrote 'All changed changed utterly: A terrible beauty is born'. This line often springs to mind when the latest ton of tax legislation flies through the ether to land in inboxes and never more often than in the area of finance leasing. Given the recent vicissitudes of the leasing industry its roller-coaster ride of anti-avoidance legislation and House of Lords decisions now is probably an opportune moment to examine finance leasing to see how it fits into the armoury of the company treasurer seeking to raise finance. Industry groups and practitioners alike are assessing the likely impact...

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