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Manston Ltd commenced trading on 1 June 2011 and prepared its first accounts to 31 May 2012. It was decided to change the accounting date, and accounts were next prepared to 31 December 2012. Figures for the first two accounting periods were as shown in the table.
The amount of interest received was the same as the amount accrued for each period. The company will claim all available reliefs at the earliest opportunity. The taxable total profits for the year ended 31 May 2012 are: A. £12,000 B. £18,000 C. £20,000 D. £23,500 |