Page 2 - Capital Allowances Recoupments Part 1 (CTA)

Learning outcomes:

 GENERAL: Refer study guide: Study unit 6

• Iro capital allowances and recoupments:

→ to identify it in an integrated question;

→ to apply it in a calculation of taxable income; and

• To provide advice on the application of capital allowances

and recoupments in practical case studies.

 SPECIFICALLY FOR PART 1

• To differentiate between movable & immovable assets

• To:

→ identify;

→ apply, calculate and provide advice

on capital allowances available on moveable & immovable assets