CTM36115 - Particular topics: company winding up etc.: profits chargeable
CTA10/S627
Profits that arise in the winding-up of a company are chargeable to CT. Assessment is on the company and not the liquidator.
CTA10/S633
This provision applies for final accounting periods ending on or after 1 July 1999. A 바카라 사이트˜final accounting period바카라 사이트™ for this purpose is the accounting period that ends by reason of the completion of the winding up.
If, in the case of the company바카라 사이트™s final accounting period, the company바카라 사이트™s income consists of interest received or receivable under ICTA88/S826 (interest on tax overpaid) in an amount that does not exceed £2,000, that income is excluded from CT charge.