TXF6 UK

Syllabus E2fgij. Total Income Loss Relief For Companies 3 / 6

f) Understand how trading losses can be claimed against income of the current or previous accounting periods.
g) Recognise the factors that will influence the choice of loss relief claim.
i) Recognise and apply the treatment of qualifying charitable donations.
j) Compute taxable total profits.

E4. Compute the corporation tax liability.
Total Income Loss Relief For Companies