AAT L4 Business & Personal Tax

AAT Level 4 Diploma in Professional Accounting (Q2022) - Business Tax & Personal Tax (BNTA/PNTA)

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A sole trader's profit and loss account shows a net profit of £80,000. This figure includes £4,000 of depreciation and £1,200 of client entertaining. When adjusting the accounting profit to the tax-adjusted trading profit, how should these two items be treated?

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