2020年-2021年ACCA考试大纲：TX英国税

B3 Income from self-employment

– Excluded topics

Trading allowance of £1,000 added to excluded topics

Non-deductible capital expenditure under the cash basis other than motor cars, land and buildings added to excluded topics.

B4 Property and investment income – Excluded topics

Property allowance of £1,000 added to excluded topics

Non-deductible capital expenditure under the cash basis other than motor cars, land and buildings added to excluded topics.

E2 Taxable total profits –

Excluded topics

Added to excluded topics:

Carried forward losses prior to 1 April 2017.

Restriction on carried forward losses for companies with profits over £5 million.

E3 Chargeable gains for

companies – Excluded topics

Calculation of indexation factors added to excluded topics

E3 Chargeable gains for companies

Part (b) amended to clarify that the indexation factor will be given for any calculation of the indexation allowance.