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CHARGEABLE GAINS – COMPANIES – FURTHER ASPECTS

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › CHARGEABLE GAINS – COMPANIES – FURTHER ASPECTS

  • This topic has 3 replies, 2 voices, and was last updated 9 months ago by JillyB.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • September 30, 2024 at 10:01 pm #711992
    MichaelMans
    Participant
    • Topics: 29
    • Replies: 42
    • ☆☆

    Dear Jill,
    I understand that in dealing with disposals of lost or destroyed assets, the disposal date is when the insurance proceeds were received, but it has to be within the tax year.

    I would like to know why the date of disposal in Example 4, SC Ltd, is in March 2023.

    March 2023, I believe, does not fall in the tax year 2023/24, even though the accounting year for companies runs from 1 April 2023 – 31 March 2024.

    Reference: Taxation OpenTuition Text; Chapter 19; Example 4; Page 161.

    October 1, 2024 at 3:55 pm #712003
    JillyB
    Keymaster
    • Topics: 0
    • Replies: 899
    • ☆☆☆☆

    it should say march 24

    October 2, 2024 at 2:56 am #712012
    MichaelMans
    Participant
    • Topics: 29
    • Replies: 42
    • ☆☆

    Okay.
    Thank you!?

    October 3, 2024 at 10:44 am #712036
    JillyB
    Keymaster
    • Topics: 0
    • Replies: 899
    • ☆☆☆☆

    no worries, thank you for pointing it out

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