BKM403000 | Banking surcharge: calculation of surcharge profits: contents
From HM Revenue & Customs · Banking Manual
Contents14 entries
- BKM403100Banking surcharge: calculation of surcharge profits: CT surcharge
- BKM403150Banking surcharge: calculation of surcharge profits: CT surcharge - computing taxable total profits
- BKM403200Banking surcharge: calculation of surcharge profits: banking company liable to a CFC charge
- BKM403250Banking surcharge: calculation of surcharge profits: is banking company liable to a CFC charge?
- BKM403300Banking surcharge: calculation of surcharge profits: allocation of surcharge allowance
- BKM403400Banking surcharge: calculation of surcharge profits: non-banking group relief
- BKM403450Banking surcharge: calculation of surcharge profits: non-banking group relief - definition of EEA banking company
- BKM403500Banking surcharge: calculation of surcharge profits: non-banking or pre-2016 loss relief
- BKM403625Banking surcharge: calculation of surcharge profits: non-banking or pre-2016 loss relief – order of set off
- BKM403650Banking surcharge: calculation of surcharge profits: non-banking or pre-2016 loss relief – capital loss – effect of s171A election
- BKM403700Banking surcharge: calculation of surcharge profits: non-banking or pre-2016 loss relief - non trading loss on intangibles
- BKM403800Banking surcharge: calculation of surcharge profits: chargeable gains – s171 transfers between banking and non-banking companies
- BKM403850Banking surcharge: calculation of surcharge profits: chargeable gains – s171A transfers between banking and non-banking companies
- BKM403900Banking surcharge: calculation of surcharge profits: research and development expenditure credits