The Future of Leasing in the UK

David Mayes and Clive S. Nicholas
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Clive S. Nicholas: University of Exeter

Chapter 8 in The Economic Impact of Leasing, 1988, pp 145-154 from Palgrave Macmillan

Abstract: Abstract The future of leasing and its role in the economy are difficult to assess with precision in the wake of the 1984 Finance Act. The changes in the rates of capital allowances and Corporation Tax announced in the 1984 Budget have undoubtedly had an unprecedented impact in stimulating the growth of leasing in the UK in the transitional period, but the removal of most of the tax advantage at the end of March 1986 is likely to precipitate a contraction in leasing activity in the short term. The position in the longer term is somewhat indeterminate and will largely be dependent upon the way in which the market adapts both in terms of supply and demand to the changes in the tax structure.

Keywords: Cash Flow; Office Equipment; Leasing Company; Leasing Activity; Operating Leasing (search for similar items in EconPapers)
Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-09523-0_8

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DOI: 10.1007/978-1-349-09523-0_8

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