130% Super Deductions on Capital Purchases

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May 27, 2021 at 1:37 pm #621904
DanielHunter1994
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Hello,

Is it likely that there will be any testing on the new 130% deduction in the exam in your opinion? Obviously it relates to the 21/22 Tax year ending 05/04/2022, but maybe as part of a planning style question?

Many thanks,

Danny
May 30, 2021 at 11:54 am #622287
Tax Tutor
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Hi Danny – no worries on that score no such knowledge required. The extent of new issues within this round of exams based on FA 2020 are listed in the ACCA technical article on FA 2020
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