BKM403000 - Banking surcharge: calculation of surcharge profits: contents

  1. BKM403100
    Calculation of surcharge profits: CT surcharge
  2. BKM403150
    Calculation of surcharge profits: CT surcharge - computing taxable total profits
  3. BKM403200
    Calculation of surcharge profits: banking company liable to a CFC charge
  4. BKM403250
    Calculation of surcharge profits: is banking company liable to a CFC charge?
  5. BKM403300
    Calculation of surcharge profits: allocation of surcharge allowance
  6. BKM403400
    Calculation of surcharge profits: non-banking group relief
  7. BKM403450
    Calculation of surcharge profits: non-banking group relief - definition of EEA banking company
  8. BKM403500
    Calculation of surcharge profits: non-banking or pre-2016 loss relief
  9. BKM403625
    Calculation of surcharge profits: non-banking or pre-2016 loss relief – order of set off
  10. BKM403650
    Calculation of surcharge profits: non-banking or pre-2016 loss relief – capital loss – effect of s171A election
  11. BKM403700
    Calculation of surcharge profits: non-banking or pre-2016 loss relief - non trading loss on intangibles
  12. BKM403800
    Calculation of surcharge profits: chargeable gains – s171 transfers between banking and non-banking companies
  13. BKM403850
    Calculation of surcharge profits: chargeable gains – s171A transfers between banking and non-banking companies
  14. BKM403900
    Calculation of surcharge profits: research and development expenditure credits