
微信扫一扫
实时资讯全掌握
Bill and Steve have been in partnership for many years, drawing up accounts to 31 March. They share profits equally after taking a salary of £36,000 each.
On 1 May 2012 Molly joined the partnership, from which time the profits were split 40:40:20 between Bill, Steve and Molly. None of the partners took a salary from this date.
The tax adjusted trading profit, before capital allowances, for the year ended 31 March 2013 was £275,000.
The tax written down value of the partnership's capital allowances pool on 1 April 2012 was £220,556. On 15 April 2012 the partnership invested £45,000 in new plant and machinery.
You are required to calculate how much is taxed on each partner for 2012/13. Bill's taxable trading profits are: ________ Steve's taxable trading profits are: ________ Molly's taxable trading profits are: ________ |