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Chapter 20 – Chargeable Gains – Companies – Further Aspect – ACCA Taxation (TX-UK) lectures

20.1 Part disposals, chattels, non chattel wasting assets [39m]

20.2 Assets damaged, lost or destroyed [35m]

Reader Interactions

Comments

  1. omavictor says

    December 6, 2022 at 6:08 am

    Well done sir.
    Just an observation, in example 3,
    The allowable cost is 14,400 not 15,400.
    (24,000-9,600)

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  2. amna002 says

    August 21, 2022 at 4:29 pm

    for example 2 for d) how is it an exempt???

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  3. jelenakurobasa says

    November 20, 2021 at 9:48 am

    Hello! First of all thank you for very useful videos and examples.
    I have one question regarding example 2 part c – why there is no indexation allowance for this type of chattel?
    Thank you very much in advance!
    Best regards

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    • cmljames says

      February 24, 2022 at 8:13 pm

      because there is a capital loss, and indexation allowance can’t increase a loss.

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