ACCA TX ^UK Syllabus B. Income Tax And Nic Liabilities - Allowable deductions - Past Papers ^{4 / 12}

During the tax year 2014–15, Delilah was paid a gross annual salary of £184,000 in respect of her employment with Rope plc.

Samson and Delilah are a married couple. Samson was born on 24 June 1964 and Delilah was born on 6 May 1962.

They are both employed by Rope plc, and Delilah is also a partner in a partnership. The following information is vailable in respect of the tax year 2014–15:

Delilah
(3) Delilah pays an annual professional subscription of £450 which is relevant to her employment with Rope plc.

Delilah also pays an annual membership fee of £1,420 to a golf club which she uses to entertain Rope plc’s clients. Rope plc does not reimburse Delilah for either of these costs.

(4) During the tax year 2014–15, Delilah donated £250 (gross) per month to charity under the payroll deduction scheme operated by Rope plc.

Required:
Are these payments allowable deductions?

Alfred and Edward King are brothers. They are trying to calculate their balancing payments for the tax year 2013–14, and the following information is available:

Edward King
(6) During the tax year 2013–14, Edward donated £200 (gross) per month to charity under the payroll deduction scheme.

Required:
Is the gift aid contribution deductible from employment income?

Alfred and Edward King are brothers. They are trying to calculate their balancing payments for the tax year 2013–14, and the following information is available:

Edward King
(8) On 1 January 2014, Edward paid a professional subscription of £240 to the Guild of Marketing, an HM Revenue and Customs’ approved professional body.

Required:
Is the professional subscription an allowable deduction?