Saturday September 26, 2020

The lowdown: invoice financing

This week: leasing and hire purchase agreements

13th December, 2015
Damien O’Sullivan: be aware of your tax position

A hire purchase agreement is a contract to acquire an item by paying for it in a series of instalments. Under such an arrangement, ownership of the asset does not pass to the customer until the last instalment is paid.

Until that date, the hirer is entitled to repossess the goods in the event of the customer failing to make the repayments.

Despite the fact that legal ownership does not transfer until the final payment...

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