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fee for MSN small biz directory tax deductable?

Listing fee includes tax, is this deductable

     
2:07 pm on Jan 17, 2005 (gmt 0)

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joined:Aug 24, 2001
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Noticed that the MSN small biz directory listings have an added tax. For UK puroposes, is this like VAT (ie tax deductable)?
 

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