Additions cont'd including special rate pool – ACCA Taxation (TX-UK) Exam FA2019

6 Comments

1. N
   NIHAL·5y ago

   yes.
2. S
   Saksham·6y ago

   Hello sir...in WDA method we use time apportioned- main pool and special rate pool is part of WDA, so while calculating car allowance of 100g/km and 170g/km, why didn't we settled it according to time. In case of 100g/km and 170g/km, it should be 9 months i.e. 9/12.
3. L
   Levan·6y ago

   It is only time apportioned for a business with an accounting period less than or more than 12 mths, this is an ongoing business. If you notice they have a WDV b/f and it is for an 12mth period.
4. S
   Saksham·6y ago

   How can accounting period be less or more than 12 months?
5. H
   Harigovind·6y ago

   business starts on 1/1/19, year end is 31/3/19. That's how an accounting period be less than 12 months. I don't know about how can it be more.
6. H
   himanshukhatri71·6y ago

   So, does that mean, Time Apportioned allowance is only applicable to business in their very first year-end?