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So, I've just spent over an hour going through over 100 messages from gp-uk. Did you know that this is a legitimate tax expense? :-) If you are using a machine at home, you can claim business usage for your computer, modem, etc, and for your "study" (room). :-) Contact your accountant *now*. ===================================================== Dr David J PLews [log in to unmask] (but not for much longer?) %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%