Give us a tax break

March 28, 2003

C. Duncan Rice suggests one form of tax break applicable to endowments (Soapbox, THES , March 21). Perhaps a more immediate effect could be achieved by modifying the Treasury rules pertaining to company donations. For example, cash donations to provide research staff salaries could be offset against the company's tax liability, and equipment donations should not be liable to VAT on the full retail price.

Jon Kerridge
Head of School of Computing
Napier University

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