marginal relief BTC jun 04.

System
System Posts: 100,534 🤖 Admin 🤖
edited June 18 in AAT student discussion
the answer to task 2.3 for the jun 04 btc paper has a section SCMR and a sum of (750000 - 692821) X 11 / 400.<BR><BR>Why is £750K not mentioned as a maximum of band in the corporation tax band?<BR><BR>Regards<BR><BR>Mike MS

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  • System
    System Posts: 100,534 🤖 Admin 🤖
    marginal relief BTC jun 04.

    Mike,<BR><BR>The reason why the band maximum is £750k in this question is because the company has one associated company. Where a company has associated companies, the band limits are divided by the total number of associated companies.<BR><BR>Hope this helps<BR>

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