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News Software benefit no deal When Chancellor Norman Lamont presented the Government's Budget this spring, he proposed that up front or lump sum payments for software licences qualify for a 25 annual tax deduction. This socalled benefit is not as attractive as it sounds, says Daniel Feingold, a tax specialist at the London law firm Bird & Bird, and could leave users worse off. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The Electronic Library Emerald Publishing

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0264-0473
DOI
10.1108/eb045152
Publisher site
See Article on Publisher Site

Abstract

Software benefit no deal When Chancellor Norman Lamont presented the Government's Budget this spring, he proposed that up front or lump sum payments for software licences qualify for a 25 annual tax deduction. This socalled benefit is not as attractive as it sounds, says Daniel Feingold, a tax specialist at the London law firm Bird & Bird, and could leave users worse off.

Journal

The Electronic LibraryEmerald Publishing

Published: Mar 1, 1992

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