BTC - December 2005 Exam Paper

System
System Posts: 100,534 🤖 Admin 🤖
edited June 18 in AAT student discussion
Hi,

I am still getting confused with some of the different rules for BTC.

I have been working through the Dec 05 paper. In the section 1 information for a sole trader it has motor expenses of £4,400 and it states 60% of this relates to business usage.
£2,640 has been put in the disallowable column (which is 60% of the £4,400)

Task 1.2 asks you to fill in the tax reurn and for this the answers have £1,760 (40%) in box 3.37 for disalloawable motor expenses.

Am I right in thinking that the £1,760 is the correct answer? The private use percentage should be the amount that is disallowed.


It looks like a similar error is in task 1.3, it asks you to calculate the adjusted schedule D profit after capital allowances for the year ended 30 November 2004.
The motor expenses are £3,600, but the answers have added back £2,160 60% of this figure (the business usage). Should they have added back 40% (£1440) as the disallowable expenditure?

Just when I think I am getting my head around some of these questions something this happens & I'm lost again.

Any help would be very much appreciated :)

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:BTC - December 2005 Exam Paper

    Hi

    We did this paper in class the other day and the tutor pointed out that this was a mistake on the paper. Your way is correct it is the paper that is wrong!

    Jen
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:BTC - December 2005 Exam Paper

    I looked at the paper and it is wrong - they have got the disallowed portion back to front.

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