OT21195 - Corporation tax ring fence: the supplementary charge: contents

  1. OT21200
    The Supplementary Charge 바카라 사이트“ Introduction
  2. OT21202
    The Supplementary Charge 바카라 사이트“ Commencement
  3. OT21204
    The Supplementary Charge 바카라 사이트“ The meaning of 바카라 사이트śAdjusted Ring Fence Profits바카라 사이트ť
  4. OT21206
    The Supplementary Charge 바카라 사이트“ The meaning of 바카라 사이트śFinance Costs바카라 사이트ť
  5. OT21209
    The Supplementary Charge 바카라 사이트“ The Meaning of 바카라 사이트śFinance Lease바카라 사이트ť and 바카라 사이트śAccounts바카라 사이트ť
  6. OT21215
    The Supplementary Charge 바카라 사이트“ Management Provisions
  7. OT21218
    The Supplementary Charge 바카라 사이트“ Interaction with Ring Fence losses
  8. OT21219
    The Supplementary Charge - No supplementary charge losses or adjusted ring fence losses
  9. OT21220
    The Supplementary Charge - Negative financing costs
  10. OT21221
    The Supplementary Charge - Ring fence trading profit with negative financing costs
  11. OT21222
    The Supplementary Charge 바카라 사이트“ Ring fence trading loss with negative finance costs
  12. OT21223
    The Supplementary Charge 바카라 사이트“ Example 1 - The carry forward of a CT Ring Fence loss and a shadow computation tracking financing costs
  13. OT21224
    The Supplementary Charge 바카라 사이트“ Example 2 - Group relief of Corporation Tax Ring Fence Loss and a shadow computation tracking financing costs
  14. OT21228
    The Supplementary Charge - Restriction of relief in respect of decommissioning expenditure: Overview
  15. OT21230
    The Supplementary Charge - Restriction of relief in respect of decommissioning expenditure: The amount of restriction
  16. OT21231
    The Supplementary Charge - Increase of relief in respect of decommissioning expenditure where the expenditure is taken into account for PRT purposes: Overview
  17. OT21233
    The Supplementary Charge - Increase of relief in respect of decommissioning expenditure where such expenditure is taken into account for PRT purposes: The amount of additional deduction