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PPR relief

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › PPR relief

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by Tax Tutor.
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  • March 7, 2017 at 9:41 pm #376408
    aldocela1
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Dear Sir,

    I have a question regarding an example from revision kit bpp,i don’t know if you have a copy of it but it is example nr 116.
    Why in this case it’s not respected the rule to be preceded and followed by actual occupation ? For ex. deemed occ. up to 3 years for any reason is not preceded neither followed by actual occupation the second time,instead it is preceded and followed by periods of deemed occ.
    Also how many times do we get the “any periods rule” for abroad employment?

    Many thanks in advance

    March 8, 2017 at 9:45 am #376519
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Sorry but I do not have BPP kit, but from what you say – any and all periods of employment abroad will rank as deemed employment and in relation to the 3 years rule the actual occupation does not have to be immediately before and after the period but at any time before and any time after the period but of course prior to disposal – hope this may help

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