• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Business property relief (BPR)

Forums › ACCA Forums › ACCA ATX Advanced Taxation Forums › Business property relief (BPR)

  • This topic has 0 replies, 1 voice, and was last updated 12 years ago by kepriad.
Viewing 1 post (of 1 total)
  • Author
    Posts
  • May 4, 2013 at 2:40 pm #124521
    kepriad
    Member
    • Topics: 2
    • Replies: 14
    • ☆

    There’s a question on kaplan text page402 Test your understanding No 8.
    Question about Zac gifting Cash of 20,000 and Farming business valued at:
    Agricultural value 600,000
    Development value 400,000
    Total Mkt Value of Farm 1,000,000 +
    Animal and Stock 150,000+
    Plant & Machinery 80,000
    Total Mkt value of farming Business=1,230,000.

    What i understand is at plant and machinery BPR is 50%
    But answer on text is calculated on 100%.

    Transfer of value total 123,,0000+20,000= 1,250,000
    Less : APR (600000*100%)= -600,000
    Less BPR (400000+150000=550000*100%=- 550,000
    Less BPR (80,000*50%)= -40,000 (On text it says 100% ie 80,000)

    IS it just me that don’t understand or Its a Print mistake on text???????

  • Author
    Posts
Viewing 1 post (of 1 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on The financial management environment – ACCA Financial Management (FM)
  • Lekhanaa on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • wZaidhan on Sources of Finance – Islamic Finance – ACCA Financial Management (FM)
  • manahylilyas on The financial management environment – ACCA Financial Management (FM)
  • poojam on Objective of financial reporting – ACCA Financial Reporting (FR)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in