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| (c) Turquoise plc prepares account to 31 July each year. In its return for the accounting period ending 31 July 2012, loss relief for £100,000 was claimed, resulting in a reduction of £24,000 in the company's corporation tax. In fact, the loss relief available was only £10,000. The error was deliberate but deliberate but no attempt was made to conceal it.Required: (i) Compute the maxium penalty that may be imposed on Turquoise Ltd for this error. |