17年3月f6基础税务第十五章课税收益应税构成利润总额一部分.pdfVIP

F6 Taxation (UK) Lecture Note Chapter 15 Chargeable Gains for ’s chargeable gains form part of the taxable total profits and are liable to corporation tax. 1. Chargeable gains computation Disposal proceeds Less: al cost of disposal (professional service, advertising, etc) Less: allowable expenditure (original cost, al cost on acquisition improvement expenditure) Unindexed gain Less: indexation allowance to disposal date