ACCA中关于capital allowances和loss relief的问题ACCA的F6第257页中有这样一段话Reducing capital allowances in the current period reduces the loss available for relief against total profits.As this relief,if claimed,must be claimed for a

ACCA中关于capital allowances和loss relief的问题ACCA的F6第257页中有这样一段话Reducing capital allowances in the current period reduces the loss available for relief against total profits.As this relief,if claimed,must be claimed for a
ACCA中关于capital allowances和loss relief的问题
ACCA的F6第257页中有这样一段话
Reducing capital allowances in the current period reduces the loss available for relief against total profits.As this relief,if claimed,must be claimed for all of a loss available,a redued capital allowance claim could be advantageous where all of a loss would be relieved at lower tax rate in the current(or previous)period than the effective rate of relief for capital allowances will be in future periods.不用逐字翻译,这样做的意义.答得好的话一定重奖积分

ACCA中关于capital allowances和loss relief的问题ACCA的F6第257页中有这样一段话Reducing capital allowances in the current period reduces the loss available for relief against total profits.As this relief,if claimed,must be claimed for a
这个要解释清楚有点麻烦,毕竟F6书上没有类似例题.
　　站在长远的眼光去考虑tax planning,capital allowce可以说是收入的调节账号.（capital allowance是optional choice,由自己决定要claim多少,比如足额20%WDA是100,你可以只报50,或者30,或者0,随便你,因此你可以把capital pool留到未来使用）
　　以individual为例（其实company类似）,在今年已经是trading losses的时候,就要考虑whether to claim capital allowance,or claim a reduced allowance,因为capital allowance,会增加今年的trading losses.要综合考虑当年的全部收入情况,来决定这样是否有利.
　　如果我今年是basic rate tax payer,预期未来一直是higher rate tax payer,我可以把capital allowance留到未来,这样可以以最高税率拿到relief.如果今年claim了,那以后能claim的就会越来越少,因为你未来的capital pool会减少.
　　我还是觉得说不清楚,还是编个题给你看吧
　　假如
　　今年trading losses before capital allowance是10,000.另有salary 是50835（gross）,capital allowance general pool b/f 50,000,今年没有addition 或者disposal.明年salary也是50835,明年trading income before capital allowance为零.
　　比较：
　　A）
　　今年不claim任何captial allowance（pool c/f仍为50000）,只claim s64 loss relief
　　50,835-10,000-6035=34800
　　tax liability=34800*0.2=6960.
　　假设明年tax rate跟今年相同,明年claim 20% capital allowance
　　明年 adj trading loss就是：0-0.2*50,000=10,000loss
　　明年income tax:（s64 is claimed）
　　50835-10000-6035=34800
　　tax liab=34800*0.2=6960
　　两年tax总合是6960+6960=13920
　　Pool c/f 50000-10000=40000
　　B)
　　今年既claim loss relief（S64）,又claim20% capital allowance
　　今年的adj trading loss 就是10000+0.2*50000=20000loss
　　income tax：50835-20000-6035=24800
　　tax liab=24800*0.2=4960
　　pool c/f=50000-10000=40000.
　　明年不claim capital allowance,这样C/F到后年pool里剩下的数额才与（A）一致.
　　明年 ：50835-6035=44800
　　明年tax liab=34800*0.2+(44800-34800)*0.4=10960
　　两年总合：4960+10960=15920,比option a整整多了2000镑的税.
　　这是因为,captal allowance在option A里,是以40%的effective tax rate拿relief的,而在后者中只以20%的effective tax rate拿relief.
　　50000*0.2=10000
　　二者的差额10000*（0.4-0.2）=2000.