• 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

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

chp2

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › chp2

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Tax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • January 9, 2022 at 5:01 pm #645548
    ketki15
    Member
    • Topics: 60
    • Replies: 15
    • ☆☆

    1- a contribution into a personal pension scheme
    2- a charitable gift aid donation
    3- a contribution into an employer’s HMRC registered occupational pension scheme
    4- a charitable donation made under the payroll deduction scheme

    which is deductible and non deductible?

    why is 2 non deductible and 3 deductible? shouldn’t it be opposite?

    January 14, 2022 at 3:38 pm #646050
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    With the greatest of respect taxation is not a question of asking “why” or what you personally think should be the rules.
    It is a question of fact – these are the rules that have been set by HMRC which you need to learn and to apply – and these rules are listed in the study notes and discussed in the lectures.
    Learn and apply!

  • 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

Kaplan ACCA Free Trial

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 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

  • loserian on Foreign exchange risk management (1) Part 1 – ACCA (AFM) lectures
  • Sakura0817 on ACCA BT Chapter 4 – Organisational culture – Questions
  • DolapoO.J on Relevant Cash Flows for DCF Relevant Costs (example 1) – ACCA Financial Management (FM)
  • John Moffat on Financial management objectives – ACCA Financial Management (FM)
  • John Moffat on The cost of capital – Cost of debt – ACCA Financial Management (FM)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in