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Chandler starts to trade on 1 January 2011, making up his first account to 30 June 2011. His results, before capital allowances, are as follows:
Capital allowances are calculated and claimed as follows:
You are required to calculate the taxable trade profits and/ or losses for all relevant years and to state the overlap profits created, if any. Enter losses with a ‘-’ sign before the number. 2010/11: ________ 2011/12: ________ 2012/13: ________ The overlap profits created are: ________ |