Commutation of Annual Subscriptions


DR. HERON'S letter in Nature of September 23 should be of special interest to British scientific men, in that commutation gets over the legal anomaly that subscriptions to technical societies are not chargeable as expenses for the purposes of income tax, unless the taxpayer is working on his own. Those paid by salary cannot enter subscriptions as an expense, even when appointment is conditional on membership of some appropriate technical institution.

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