A Ltd is the parent company of a small group. The group structure is:

– A Ltd owns 85% of B Ltd and 70% of C Ltd.

– B Ltd owns 90% of D Ltd.

– C Ltd owns 80% of E Ltd.

All these percentages represent holdings of ordinary shares and all companies are UK resident. Results for the year to 31 March 2024 are as follows:

The overseas property income of A Ltd is the net figure after deduction of 18% foreign tax. A Ltd also received a dividend of £17,000 from B Ltd on 31 December 2023.

Required:

Calculate the corporation tax payable for the year by all of these companies, assuming that maximum group relief is claimed for the trading losses and that double tax relief is given where appropriate.