Fred plc has the following results for the 9 months to 31 March 2013:
Trade profits - £274,300;
Chargeable gains - £12,760;
Dividends received - £5,220.
To how much marginal relief is Fred plc entitled?
The correct answer is: £8,157
Dividends must be grossed up to arrive at FII.
Trade profits
Chargeable gains
Taxable total profits
Gross dividends
(x 100 / 90)
Augmented profits
UL
£1,500,000 x 9/12
LL
£300,000 x 9/12
Marginal relief
1/100 (1,125,000 - 292,860)
x 287,060 / 292,860
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