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- April 20, 2013 at 7:19 pm #123031
Page 65 Chapter 9
Fuel provided for private use” and in note (ii) figure of £18,800 – should be £20,200.Page 90 Chapter 15 2.2 (a) note
“gift aid” should be “qualifying charitable donations”Page 168 Answer to Chapter 2 Example 3
figure of £2,560 of non saving should read: £2,710 for 2012/13 tax yearPage 237 Answer to Practice Question 11 Carl
Correct numbers in the final rows in the allowance column for year ended 31 March 2014:
is 10,300 should be 20,538
is 2,294 should be 7,862
is 112,594 should 53,400Page 239 Answer to Practice Question 14 Grace
Correct time apportionment for the 2011/2012 Year
Working is £54,000 × 1/18 should be £54,000 × 2/18
Assessment is 3,000 should be 6,000April 27, 2013 at 10:26 am #123656Hi there,
I wanted to add something to Q11 from Practice Question. Apart from the correction of numbers for year ended 31 March 2013 wouldn’t be more beneficial (more correct) to allocate £16600 of AIA against the special rate first and then the rest against the main pool? In the answer for Q11 all 25000 is allocated against maion pool and this gave smaller capital allowance for that year.
Just asking because not sure how you suppose to answer the question if it would appear at exam.
Thank you for your help!May 4, 2013 at 2:21 pm #124520Practice Questions
Q2 Kate, Q3 Jessica, Q4 Karl
please replace: Qualifying charitable donations with “Gift aid”Practice Answers
Answer 3 Jessica:
in Working 1 replace: “Less Gift and” with: “Less Gift aid”in Answer 4 Karl
Working 1 please replace: Qualifying charitable donations with “Gift aid” - AuthorPosts
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