Page 2 - Capital Allowances Recoupments Part 3 (CTA)

Learning outcomes:

• Iro capital allowances and recoupments

→ to identify, interpret & analyze it in an integrated question;

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

• To provide advice (in a professional manner) on the

application of capital allowances and recoupments in practical

case studies.

With specific focus on:

• Intellectual property

• Recoupments

• Debt reductions