on 6/1/03 11:54 am, Darrin Jenkins  wrote:

> nearer �4K after 3 years. One way round this is to lease the equipment and
> hand it back to the lease company / shop at the end of the lease, since the
> photographer would not own the equipment at any time and would in effect be
> hiring it, then full 100% allowance should be possible.
> Am I correct on this?
>

With a lease the full cost of the lease is deductaqble against tax, but this
is spread over the life of the lease. So if you have a monthly lease payment
of �100 after VAT deductions then, assuming 12 payments, �1200 is deductable
against the tax for that year.

This is slightly different to a tax allowance, you can not claim an
allowance on something you do not own.

You also have to be sure you are not undertaking a lease/purchase, as the
tax situation is different.

Ian


-- 
Ian Goodrick,                               Tel/Fax +44 (0) 1474 333066
Ian Goodrick Photography,                   Mobile 07860 362322
Gravesend, Kent, UK


 

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