• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

Chapter 7 loss relief-cap

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Chapter 7 loss relief-cap

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Tax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 17, 2018 at 3:57 pm #452476
    hagun527
    Member
    • Topics: 17
    • Replies: 2
    • ☆

    Hello
    In page 49 the illustration, the cap can deduct employment income, however in page 51,exam 5, don’t use cap to deduct employment income
    Could you explain these two difference
    Thank you

    May 21, 2018 at 3:26 am #453057
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    In example 5 the non trading income (employment income) clearly does not exceed 50,000 so there is no cap to apply

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • smuuo on FM Chapter 8 Questions – Relevant cash flows for DCF
  • hikati on ACCA BT Chapter 16 – Performance and appraisal interviews – Questions
  • hikati on ACCA BT Chapter 15 – How an individual can develop – Questions
  • Salimbek909 on The Management Accountant’s Profit Statement – Absorption Costing – ACCA (MA)
  • hikati on ACCA BT Chapter 12 – Theories of motivation – Questions

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in