balancing charge and balancing allowance

A balancing adjustment will arise on the disposal of a non pool asset, for example an expensive car or a short life asset, and on all assets when the business ceases to trade. A balancing charge will arise when sale proceeds exceed tax wdv and will be added in deriving the adjusted trading profit A balancing allowance arises when sale proceeds are less than tax wdv and this is then added to the capital allowances of the period which are then deducted as usual in deriving the adjusted trading profit

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