Calculation of Corporation Tax Liability continued

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  1. avatar says

    I appreciated the lecture and was able to work the example before hand however, the example (3) where the y/e being Dec 31, 2012 the MR was apportion for fy2011 I get 1,500 whereas in the example it stated 3,000 which I believe it not correct. I await your reply

    • Avatar of nicq says

      @bennettdavey, OMG! I was thinking the same thing too, but I don’t think the TPP of $300,000 needs to be pro-rated because it is profits for a four month period and the upper and lower limits (annual limits) are being time-apportioned so that it corresponds with the TTP for the four month period. *I hope this is clear*

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