[Dave]

Hi Karen,

Looks like you agree with me that some of the dividend income would be at 32.5%.

I changed the numbers slightly in my above post but was looking at the technical articles on acca’s website, here…

https://www.accaglobal.com/uk/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p6/technical-articles/taxation-of-the-unincorporated-business1.html

Specifically under part b), strategies B & C both seem to tax all dividend income at 10% even though total taxable income is above the £32,010 basic rate band.

Would be great to hear your thoughts on this example.

[Dave]

Anyone know when the question paper will be available to view on ACCA’s website (or anywhere else)?

[Author]

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