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Capital Allowance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Capital Allowance

  • This topic has 2 replies, 2 voices, and was last updated 1 year ago by mynameisglow.
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    Posts
  • March 24, 2021 at 3:56 pm #615133
    mynameisglow
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    In reference to Illustration 3 in the OpenTuition tax video titled “Additions continued including Special rate pool”

    I’m a bit confused concerning the order of additions. I thought they were listed in order of the time the purchases are made but in the illustration the long life asset comes first (using up all the AIA allowance)

    Can you explain please

    March 24, 2021 at 5:55 pm #615144
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    You need to look back at the Study Notes and the lectures where you are instructed to apply the AIA firstly to Special Rate Pool Expenditure – the AIA is not applied on a chronological basis.
    See Study Notes Chapter 5 – Section 3 final paragraph.
    Hope this resolves problem

    March 26, 2021 at 3:27 pm #615252
    mynameisglow
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    It does. I get it now.
    Thank you sir

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