David Townsend wrote

> Is not the best way (with Computer equipment that is 100% tax deductible
in
> the first year) to own the kit outright so that you can benefit from the
> 100% Tax break ?

Yes,

But you then have a potential "cash flow" problem. Supposing you buy �10k
worth of kit, that �10k is immediately out of your account. Fine if you have
a very flush bank account. With leasing the cost is spread over a period of
years, improving cash flow, you retain security through the money you still
have in the bank. This is what is known financially as the "time value of
money." Leasing costs a bit more because you are paying for the financial
convenience of a smoother cash flow. Scrooge Duck was right, time really is
money.

Also, if the 100% break ends this April, so any further purchases will fall
under more conventional capital depreciation, which will make leasing even
more beneficial.

Paul Freeman
www.architecturalimages.co.uk
photo.paulfreeman.net




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