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Capital allowance f6 taxation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Capital allowance f6 taxation

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Tax Tutor.
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  • January 6, 2020 at 11:50 am #556939
    Anonymous
    Inactive
    • Topics: 6
    • Replies: 4
    • ☆

    What’s the difference between electing fir short life asset and not electing for it? Is it something to do with it not being included on aia and being treated separately?

    January 11, 2020 at 3:32 pm #557805
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    This is explained in the OT study notes and lectures – chapter 5, section 7.2, page 31.
    If expenditure is available for AIA you would NOT make the short life asset election, as 100% of the expenditure is relieved. If insufficient AIA is available and a short life asset is acquired then the election is worthwhile

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