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Dear Tutor, in this question I don’t understand why CLtd corporation tax’s calculation like this 83,000×21%-1/400x(300,000-83,000)=17,463? what I calculate is 16,887.5
many thanksClearly the 17,463 is just an updating error where the number has not been changed from the previous year – thank you for pointing this out – but the individual figures in the calculation are correct and when you deduct the marginal relief from the tax at full main rate figure it does indeed come to the right answer!
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