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Balancing charge and Balancing allowance

Balancing charge and Balancing allowance

  • March 22, 2018
  • by clanepi
  • No Comments

When a fixed asset is sold or written off, you need to calculate balancing allowance or balancing charge if capital allowance has been claimed for the asset previously. Balancing allowance is tax deductible whereas Balancing charge is taxable income. While computing a company’s Wear and Tear Allowance for a particular financial year,…

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Develop and utilise appropriate business tools and proven success methods in order to Increase … Read More