*12.5 Olive ceases trading on 31 May 2016. Her recent adjusted trading profits/(losses) are: year to...
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*12.5 Olive ceases trading on 31 May 2016. Her recent adjusted trading profits/(losses) are:
£
year to 30 June 2012 37,450 year to 30 June 2013 39,190 year to 30 June 2014 16,120 year to 30 June 2015 (6,840)
11 months to 31 May 2016 (36,300)
Overlap relief of £7,140 is available. Calculate the terminal loss and show how this would be relieved, assuming that Olive has investment income of £20,000 per annum and that no claims are made to set trading losses against total income.
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