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COMPANY IMPORTANT POINTS XYZ PLC Financial year ended on dd/mm/yy

Trading Income Property Income Interest Income Chargeable Gain xxx xxx xxx xxx (Private expense allowable) (Interest on loan treated in interest income) (Non trade related interest income & expense) (Part of CGT)

TOTAL INCOME Gift aid donation

XXX (xx) (Always given gross in Co's question )

TAXABLE INCOME FII (dividend x 100/90)

XXX X (Group Co's dividend will not part of the FII)

AUGMENTED PROFIT

XXX

overseas issues DTR is lower of UK tax on overseas income overseas tax suffered (withholding tax) transfer pricing Arms length price for transaction between group companies Branch extension of UK trade Capital allowances available on branch assets Loss relief available Company separate legal entity

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