On 7 Jul 2004, at 20:13, Roger Houghton wrote:
On 7 Jul 2004, at 8:08 pm, Steve Mizen wrote:
I have been writing off the cost of hardware completely in the first year since 1994 so I am not sure under which tax heading you are refering to, prior to this computers had to be written off over 4 years.
I defer to your greater experience but I know there was some special IT write-off allowance introduced in the Budget about three years ago which expired at the end of the 2003/4 tax year.
I saw the same; may there be a distinction here between companies and self-employed people? I'm technically in the latter category, and claim relief on 25% of 'capital pool' items annually, depreciating them by that amount.
Stuart
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