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January 25, 2016 at 1:03 am
For example 5.
Why 11k went to allowance? why nt (11k x 18%)?
January 15, 2016 at 8:27 pm
Josh.. the balancing charge of (2600) will be shown as a negative figure in the capital allowance computation, however this negative figure will be added to the adjusted trading profit, which would increase the adjusted trading profit giving a bigger figure of such profit that will then be charged to tax for the relevant tax year of assessment.
Therefore if the adjusted trading profit figure was 5000, the balancing charge of 2600 is added to this figure. 5000 + 2600 = 7600
Hope this answers your question.
November 16, 2015 at 2:25 pm
In example 4,should the balancing charge show as (2600)to negative number to not cancel each other out but rather add up.please clarify.
October 28, 2015 at 7:20 am
Great lecture! Thank you very much. 18% WDA left out in example 6.
November 18, 2015 at 3:34 pm
Yeah, I noticed that too
October 21, 2015 at 9:58 pm
October 4, 2015 at 9:37 pm
In example 6 the WDA for the main pool of 18% wad left out.
May 31, 2015 at 7:04 pm
Can u plz explain short life assets topic too?
You have missed it
October 1, 2015 at 11:51 am
boss said we will see it when we talk about corporate tax system
May 10, 2015 at 7:27 am
If FYA is only available on new cars with Co2 emission up to 95g/km, what about a second hand car with Co2 emission less than 95g/km?
August 1, 2015 at 12:02 am
Secondhand cars below 95g/km will receive 18% WDA.
See link below:
(This shows that the threshold was tightened from 95g/km to 75g/km but this is applicable from 6th April 2015 only.)
March 12, 2015 at 11:35 pm
Hi Good Afternoon.
Is there suppose to be a WDA 18% on the Main pool of 13176 pds in example 6?
Muammar Ali says
March 21, 2015 at 6:12 pm
Gaya2x ka naman…
April 1, 2015 at 2:48 pm
yes, there should be WDA of 18% of 13,176
May 12, 2015 at 12:54 am
Yes,there is,i was checking in the written answers.
March 9, 2015 at 6:32 pm
Where is the WDA main pool of 18% allowance on second example?
March 21, 2015 at 5:03 am
Yes it is there. He probably missed it. An allowance of 13,176.
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