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Tax Aspects of Leasing Form

Tax Aspects of Leasing Form

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hello and welcome to this podcast in this podcast we're working through the tax implications of Leasing and in this podcast we're going to have a look at the V implications of Leasing and we're going to combine that with the income tax effects so let's begin in our previous podcast we established what we meant when we talked about leasing in an income tax consequence in our previous in our previous podcast we established what we me when we talked about leasing in an income tax context and we said that all purchase and sale transactions have a cash component and a finance component whereas all leases have a rent income and a rent expense but the asset Remains the asset of the less s for income tax purposes and we showed how that was different from how we might disclose it for financial reporting purposes now we need to establish a new set of principles around these sorts of transactions for vat purposes and the vat act distinguishes between two different

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