Leasing - will it go back up again?

[Vladimir]

I'm looking at various options for funding the next car. Usually the default is to buy lightly used for cash and p/x the old car. However I'd like to try and make our business (small Ltd company) work harder for us and some lease deals look pretty attractive - £300+VAT over two years for a 5dr auto M135i for example (gives roughly a £1400 tax hit to myself a year I think…!).

Have prices dipped to their lowest levels? Is leasing likely to go back up again? I know it's a bit of a guessing game but running a new car (that usually depreciates hard) for so little money does appeal.