• 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
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Chapter 14 CGT Individuals Reliefs – Example 2

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Chapter 14 CGT Individuals Reliefs – Example 2

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by AvatarTax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 29, 2016 at 8:22 am #317884
    Avatarangelamalta
    Member
    • Topics: 28
    • Replies: 82
    • ☆☆

    Hi Tax tutor, when there are capital gain losses brought forward, as there is in the above example, are these always automatically deducted from the investment column figure as opposed to the entrepreneurs relief column figure? Thank you.

    May 31, 2016 at 10:59 am #318354
    AvatarTax Tutor
    Member
    • Topics: 2
    • Replies: 3960
    • ☆☆☆☆☆

    The taxpayer is able to choose where to deduct losses and the AEA and will choose to reduce those gains being taxed at 18% and / or 28% before reducing gains that will be taxed at only 10%

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

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 Exams – Instant Poll

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

  • Zidanda on The valuation of debt finance, and duration (part 1) – ACCA (AFM) lectures
  • Davud on FA Chapter 21 Questions IAS 38 – Intangible Assets: Goodwill, Research and Development
  • Kim Smith on AA Chapter 12 Questions
  • Princessss on AA Chapter 12 Questions
  • Arjunmullacheri on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in