Maybe, but I'm yet to see a full set of circumstances were it was a better propositon. Most benefits of leasing usually are, no capital outlay, sometimes maintainence is thrown in, and you get a new car at the end of the agreement, no car to sell at the end etc.
Its still dead money imo, and I'm sure there are better propositions out there especially from a business point of view.......
Especially from a business point of view you do lease. Accounting and tax treatments are very different......
I could bore you all about capital allowances, offsetting profits and all sorts!!