Rent paid upfront

Hey folks,

Just enquiring about the tax situation where a company enters into a 25 year lease and pays the entire lease amount of say €80,000 to the land owner up front?

Can you take the 80k and pay tax on 1/25 of 80k for 25 years??

Or is there a part disposal here.....

Interesting is it a premium on the grant of a lease or advance rent?

The 80k would be taxable in year one by the landlord on the basis of rent received or receivable!

Advance payment so taxable I imagine. Premium would be part disposal CGT territory I reckon