News

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 so‐called 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.

Citation

(1992), "News", The Electronic Library, Vol. 10 No. 3, pp. 169-177. https://doi.org/10.1108/eb045152