Day 5. Corporation Tax Liabilities

E4. Chargeable gains for companies

a) Compute chargeable gains for companies.
b) Calculate indexation allowance up to the date of sale.
c) Explain the use of capital losses for companies 
    i) current year
    ii) brought forward.
d) Outline the matching rules for companies 
    i) same day
    ii) last 9 days
    iii) share pool (construction of a basic pool, including the calculation of indexation allowance up to the date of sale will            be required).
e) Compute gains and losses on disposals.
f) Roll-over relief
    i) outline availability
    ii) explain and calculate the relief
    iii) calculate the relief available on the partial reinvestment of sale proceeds
    iv) depreciating assets.