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Question 8: A) Heavy Ltd runs a Retail Trading business in London prepared accounts for the year ended 31 March 2020. The following information is available: a) The Profit and Loss Account of Heavy Ltd shows the Net profit before Tax for the year ended March 2020 was 1,800,000 The above profit is after considering the following incomes: Capital Gain by sale of land 40,000 (see note below) Interest Income 10,000 Rental Income 25,000 (ii) The above profit is calculated after deducting the following expenses (): Depreciation 30.000 Purchase of new printer 2.000 Redecoration to the office building 1.000 Extension of Office building 8.000 Donation - Political Party - National Charity Local Charity 200 Gift and Entertainment Expenses: - Customers Entertainment 3.000 - Staff Entertainment 1,500 - Gift to Starr 1.500 - Gift to Customers Pen drive casting 10 cach to 1000 customers 10,000 Food hampers ES each to 100 customers 500 Cigarette packet ES each to 50 customers 250 Car Lease Rent (CO2 emission - 140 gms) Fines for not following the safety regulation 4.000 10.000 800 b) The following information is relevant for the calculation of Capital Allowances: (0) Heavy Ltd purchased the following plant and machineries: Machinery for production purposes 1,120,000 Packing Machine 40,000 Furniture for office purposes 180,000 Car (CO2 Emission 90 grams per kilometer) 20,000 (ii) Heavy Ltd sold a machinery for 25,000. It was purchased by the company in 2012 for 50,000. On 1 April 2019 the tax written down values of the Main Pool (general Pool) of Heavy Ltd was 80,000 c) The following information is relating to the capital gain by sale of land (which is included in the Profit and loss account): c) The following information is relating to the capital gain by sale of land (which is included in the Profit and loss account): On 1 July 2013 Heavy Ltd purchased a land for 60,000 and converted into a parking space for the staff on 10 December 2013 by spending additional capital cost of 20,000. On 1/12/2019, Heavy Ltd sold this land for 150,000 The Indexation Factors are as follow: July 2013 to Dec 2017 0.405 July 2013 to Sept 20190.412 Dec 2013 to Dec 2017 0.350 Dec 2013 to Sept 2019 0.582 d) Heavy Ltd deposited 100,000 in bank and received interest income of 8,000 which is in addition to the interest specified in Profit and Loss Account. e) Heavy Ltd received Dividend income of 20,000 from Ash Ltd, a UK company. This income is not specified in Profit and loss account. f) Heavy Ltd deposited money in bank in Singapore and received 20,000 interest from Singapore bank. Singapore Government has deducted 20% tax when sending interest income to UK. This income is not included in the profit and loss account. g) Heavy Ltd had Trading loss of 30,000 for the year ended 31 March 2019. Required: (1) Calculate Taxable Total Profit (TTP) and the Corporation Tax Liability of Heavy Ltd for the year ended 31 March 2019 after claiming Double Taxation Relief for Interest income from Singapore. (Show clearly the working for Capital Allowance, Adjusted Trading Profit, Capital Gain) (8 + 9 + 2 + 7 = 26