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about the indexation factor- corporation tax

This topic has 1 reply, 2 voices, and was last updated 9 years ago by Tax Tutor.

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November 24, 2015 at 2:51 pm #284911
jaseen
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when do we have to round up indexation factor upto 3 digits. I have noticed in the bpp kit that sometimes we do and sometimes we don’t. And the answers differ a little In both the cases
November 25, 2015 at 1:29 pm #285182
Tax Tutor
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We round to the nearest 3rd decimal place (not up) in all circumstances except one. We do not round when re-indexing the share pool on a disposal of shares.
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