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Chapter 18: Terminal loss relief in corporation tax

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Chapter 18: Terminal loss relief in corporation tax

  • This topic has 1 reply, 2 voices, and was last updated 11 months ago by Tax Tutor.
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  • August 20, 2021 at 10:04 pm #632364
    AleenaDesai6
    • Topics: 1
    • Replies: 0
    • ☆

    Hi sir,

    In chapter 18 , example 4 , why do we calculate maximum loss to set off for the year ended 30th Sep 2017 but we don’t calculate the maximum loss to be set off for the period of 6 months to 31st March 2018 ?

    Also why don’t we time apportion the total profits for the period of 6 months to 31st March 2018 when it’s not an accounting year end ?

    August 23, 2021 at 11:33 am #632611
    Tax Tutor
    • Topics: 2
    • Replies: 3960
    • ☆☆☆☆☆

    May I ask if you have watched the lecture in conjunction with the study notes?

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