Finance lease rental payments
Deductible expenditure
Generally
Case Law –
Gallagher v. Jones (HM Inspector of Taxes); Threlfall v. Jones (HM Inspector of Taxes). [1993] BTC 310
;
Gallagher v. Jones (HM Inspector of Taxes); Threlfall v. Jones (HM Inspector of Taxes). [1993] BTC 92
Guarantee payments
Generally
Commentary –
Quick Overview ¶5850