Chargeable Gains: Companies part 1

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  1. avatar says

    hi , im writing f6 paper for the first time and i have doubt abt ‘income from self employment ‘ ….while calculating tax adjusted trading profit…why are we adding back the dissallowed expenses….is it bcoz u dont get allowance on the non-trading expenses?…what is the end result of calculating the tax adjusted trading profit?…is it calculating the trading profit on which the business can get a tax allowance ?…pls help

  2. Avatar of Leila says

    i love how the lecturer said talked about the exempted assets. “in the madeness of HMRC”. I waslaughing uncontrollably.
    Thank you so much for making ACCA fun. I actually look forward to learning more. As a former educator myself, I consider that the ultimate success for a lecturer. You did it!!!

  3. avatar says

    please am unable to open the lecture video, “server not found” usually comes up. please what could be the cause and solution to this, i really need to watch the lecture.Thanks.

  4. Avatar of crye says

    You said NO CAPITAL LOSSES, THEY’VE BEEN COMPENSATED FOR UNDER ALLOWANCES … I understand NIL should be the ‘gains’ figure to include in the CT computation. But if we’ve allowed loss through Allowances, how about relief (Carry forward and offset against future gains only)? Sounds like double relief for same loss … What’s the explanation for the co-existence of these two?

    • Avatar of S4K1B says

      @crye, Capital losses for items such as plant and machinery have been compensated for under capital allowances.
      Not for items such as property chattels or shares – which are assessed under chargeable gains.

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