The information relates to Guy Ltd for the year ended 31 March 2013.
£
Trading profit
53,000
Bank Interest (accrued)
70,000
Chargeable gain
8,000
UK dividend received
22,500
Qualifying charitable donations
3,000
What are Guy Ltd's augmented profits for determining the rate of corporation tax?
The correct answer is: £153,000.
Augmented Profits for small profit rate purposes include all taxable total profits plus franked investment income.
Trade profits
Interest
Gain
Taxable total profits
FII (x 100/90)
Augmented profits
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