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capital allowance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › capital allowance

  • This topic has 5 replies, 2 voices, and was last updated 17 hours ago by AmandaP.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • December 15, 2025 at 5:08 pm #723965
    Haarip
    Participant
    • Topics: 6
    • Replies: 5
    • ☆

    i hv a doubt see 100% fya and aia r not available on cars. then what about lorries ,vans trucks and other goods vehicles?

    December 15, 2025 at 5:43 pm #723966
    AmandaP
    Moderator
    • Topics: 1
    • Replies: 57
    • ☆☆

    100% FYA on new zero emission cars and goods vehicles.
    AIA available on vans, lorries, trucks and non-zero emission goods vehicles (as they are not cars)

    December 15, 2025 at 8:52 pm #723967
    Haarip
    Participant
    • Topics: 6
    • Replies: 5
    • ☆

    an off topc qtn. are gift of food hampers allowable exp?

    December 15, 2025 at 9:02 pm #723968
    AmandaP
    Moderator
    • Topics: 1
    • Replies: 57
    • ☆☆

    To staff, yes.
    To anyone other than staff, no.

    December 16, 2025 at 9:31 am #723976
    Haarip
    Participant
    • Topics: 6
    • Replies: 5
    • ☆

    then the super deduction of 100% and 50% fya for companies , is this avalable for cars , lorries , vans and trucks?

    December 16, 2025 at 11:12 am #723979
    AmandaP
    Moderator
    • Topics: 1
    • Replies: 57
    • ☆☆

    Cars, no.

    New vans, lorries and trucks would go in the main pool and the ‘super deduction’/FYA of 100% would be available (once the AIA has been used). They would not go in the special rate pool therefore the 50% FYA is not applicable.

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