In the Section on corporation tax liabilities, the requirement is to explain and compute the corporation tax liabilities of individual companies and groups of companies:
1. The scope of corporation tax
2. Taxable total profits
3. Chargeable gains for companies
4. The comprehensive computation of corporation tax liability
5. The effect of a group corporate structure for corporation tax purposes
6. The use of exemptions and reliefs in deferring and minimising corporation tax liabilities
It is expected to spend approximately 20 minutes to complete.
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