I see in this examiners report- https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f6/examreports/f6-uk-examreport-d15.pdf
Qustion 5B that we can work at the margin where appropriate to work quicker.
What are the conditions for being able to work at the margin (use 60%)
Ask the Tutor ACCA TX-UK
Working at the margin
Working in the margin simply means calculating directly the difference between two outcomes rather than doing 2 detailed computations of each of the outcomes and then taking the difference in the two totals.
This exercise demanded that students knew that income between 100,000 and 120,000 was taxed at a marginal rate of 60%
Had we been removing income in the additional rate band the marginal saving would be 45%, if it was income in the higher rate band (but not between 100,000 and 120,000) then the saving would be at 40%. If of course the income was being transferred to a spouse who was already a basic rate taxpayer then the saving would be that as compared to tax at 20%
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