Online Programme: Lease Accounting and Tax Update

Day One - Lease Accounting

Welcome and introduction

Accounting

• Financial Reporting Standards
• Lease classification
• Lessor accounting

Refreshment break

Accounting

• Lessee accounting
• Other points

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Day Two -  Lease Taxation

Welcome and introduction

Tax

• Direct tax - introduction
• Long funding leases v non-LFL
• Historical tax treatment of leases
• Hire purchase
• Tax treatment of non-long funding leases
• Capital allowances
• Tax variation

Refreshment break

Tax

• Long funding leases
• Anti-avoidance
• Changes for IFRS 16
• VAT

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