每日一练F6 (UK) 答案回复可见

5 Do-Not-Panic Ltd is a United Kingdom resident company that installs burglar alarms. The company commenced
trading on 1 January 2007 and its results for the fifteen-month period ended 31 March 2008 are summarised as
follows:
(1) The trading profit as adjusted for tax purposes is £315,000. This figure is before taking account of capital
allowances.
(2) Do-Not-Panic Ltd purchased equipment for £24,000 on 20 February 2007. The company is a small company
as defined by the Companies Acts.
(3) On 21 December 2007 Do-Not-Panic Ltd disposed of some investments and this resulted in a capital loss of
£4,250. On 28 March 2008 the company made a further disposal and this resulted in a chargeable gain of
£42,000.
(4) Franked investment income of £25,000 was received on 22 February 2008.
Do-Not-Panic Ltd has no associated companies.
Required:
Calculate Do-Not-Panic Ltd’s corporation tax liabilities in respect of the fifteen-month period ended 31 March
2008 and advise the company by when these should be paid.
(10 marks)

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