At 21:45 06/01/2003, Ian wrote:
>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.

Yes, leasing is 100% tax deductible, it's treated like a rental.  Also, most companies 
allow you to keep the item at the end of the term by paying a "peppercorn" rental, 
usually the equivalent of an extra 1 month's rental, so you can use it until it dies.

Cheers,
David


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