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.
The Electronic Library – Emerald Publishing
Published: Mar 1, 1992
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