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Tax Years (Q2 (Dana) of the Dec 2012 paper) – UK variant

Forums › ACCA Forums › ACCA ATX Advanced Taxation Forums › Tax Years (Q2 (Dana) of the Dec 2012 paper) – UK variant

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by lannguyenld.
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  • April 21, 2013 at 6:32 pm #123130
    stubarny
    Member
    • Topics: 9
    • Replies: 11
    • ☆

    Hello,

    In ACCA’s answers to Q2 (Dana) of the Dec 2012 paper the tax years are set out as follows:
    2011/12 – (1 Jan 2012 to 5 April 2012)
    2012/13 – (1 Jan 2012 to 31 December 2012)
    2013/14 – (Year ended 30 September 2013)

    Please could someone explain why they don’t just use the normal tax years (i.e. 5 April to 4 April)?

    Exam paper: https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/p6/exampapers/uk/p6uk_2012_dec_q.pdf
    ACCA answers: https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/p6/exampapers/uk/P6UK_2012_dec_ans.pdf

    Thanks,

    Stu

    May 6, 2013 at 11:54 pm #124746
    lannguyenld
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    This is opening year rule. Have look again, you will understand.

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