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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]

Comments

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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amna002 says
August 21, 2022 at 4:29 pm
for example 2 for d) how is it an exempt???
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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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