This shows the first 200 words that were used for data extraction from the corporation tax document.
=== SHEET: Tax Checklist === ABC Ltd Corporation Tax Checklist Y or N/A Comments (if needed) General Disallowables Have all entertaining expenses been disallowed for tax? Check Repairs and Maintenance doesn't include any capital items (long term assets) Has a 15% operating lease disallowance been applied for company car leases where Co2 is > 50gm/km Make sure dividends received are disallowed in the tax comp Fixed Assets For Companies only, check the Super Deduction has been claimed on new P&M Where no Super Deduction, check the AIA hs been claimed for new P&M or Integral Features Confirm any expenditure on Integral Features has been analysed separately Where assets have been disposed of, has a Balancing Charge or deduction to the pool been created ? Where new or second hand cars are purchased with Co2 > 50gm/km, check they are in the Special Rate Pool (6% WDA) Other Tax Checks Check to see if there are losses are brought forward that need to be offset Check that if Directors Loans the CT600A hs been prepared If Directors Loans, has S455 charge been levvied (or refunded if loan has been repaid) Where chargeable assets have been sold (eg investments or property) make