• 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

20% off ACCA & CIMA Books

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

Chapter 5 :Capital Allowance: Example 6

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Chapter 5 :Capital Allowance: Example 6

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by Tax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • February 12, 2017 at 9:51 pm #372125
    ghulamghous
    Member
    • Topics: 2
    • Replies: 5
    • ☆

    Sir, why thermal insulation of business building is directly added to allowances i.e 28000
    why not in special rate pool and then take 8% of the amount and then added to allowance?

    i,m confuse kindly explain this point to me.
    I shall be very thankful to u..
    Regards
    Ghulam Ghous

    February 13, 2017 at 2:58 am #372140
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Thermal insulation is indeed special rate pool expenditure rather than main pool expenditure, but it is expenditure that ranks for AIA and earlier in the chapter it clearly states that AIA should be given FIRSTLY to special rate pool expenditure ahead of main pool expenditure.

  • 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

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 Accounting for Management – ACCA Management Accounting (MA)
  • iwillwill on Accounting for Management – ACCA Management Accounting (MA)
  • Robo2795 on Discounted Cash Flow – Internal Rate of Return – ACCA Financial Management (FM)
  • Sarailee95 on EPS – Basic EPS Example – ACCA Financial Reporting (FR)
  • Teti on Groups – Other points – ACCA SBR

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