HISTORY AND DEVELOPMENT OF LEASING IN THE UK.

Abstract

When financing capital investments, financial executives are often confronted with “lease or borrow” decisions. Leasing is financially justifiable when the non‐taxpaying lessee leases from a full taxpaying lessor. However, surveys have found that tax paying lessees do utilise the leasing market, suggesting that the tax factor is not the only consideration.

Citation

Lo, H. (1989), "HISTORY AND DEVELOPMENT OF LEASING IN THE UK.", Managerial Finance, Vol. 15 No. 1/2, pp. 5-12. https://doi.org/10.1108/eb013606