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Nicole, who has been in business for many years, has always had an accounting date of 30 September. Nicole ceases to trade on 30 June 2012. Recent results are as follows: y/e 30.9.11 profit £12,000 9 m/e 30.6.12 loss (£9,000) Overlap profits brought forward are £3,500. What is the maximum terminal loss relief that Nicole can claim? A. £12,500 B. £9,000 C. £6,500 D. £9,500 |