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BPP ACCA P6 revision kit:
2 Spike (6/13)
a (i) Trading loss for the tax year 2014/15, according to the answer, the last period would be 1 Jan 2014-30 Sep 2014.Isn’t the final year from the end of the basis period for the previous year to the date of cessation, which would be 1 Jan 2013 – 30 Sep 2014?
Loss as per question : 9 months ending 30 september 2014 (1.1.14 – 30.9.14)
Loss of last 12 months: 1.10.13 – 30.9.14
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