Chapter 15 Corporation tax (part 2) - ACCA TX-UK Taxation (FA 2023)

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Пікірлер: 3

  • @ilkinmusayev2906
    @ilkinmusayev29062 ай бұрын

    For example 2 my calculations were: Upper limit 250000/2=125000 Lower limit 50000/2=25000 TTP 75000*25%*8/12=12500 Less Marginal relief (125000-75000)*3/200*8/12=500 Corporation tax due = 12000 Can pls someone explain where I've gone wrong?

  • @valentinalawrence2913

    @valentinalawrence2913

    2 ай бұрын

    Time apportion to be applied on limit calculation not in tax calculation i did the similar mistake.

  • @ok_sana000

    @ok_sana000

    Ай бұрын

    Hi! Company has the profit for 8 months, not for the full year, therefore you do not need to adjust the profit.