6.3.1 corporation tax recoverable, if a trading loss has been incurred in the current period and these losses are carried back to offset profits of the prior period;
6.3.2 VAT recoverable if the company has input VAT in excess of its output VAT for the period before the year end;
6.3.3 Construction Industry Scheme tax;
6.3.4 tax recoverable under the CT61 regime in respect of tax withheld by persons making payment of interest to the company;
6.3.5 the amount recoverable in respect of Section 419 tax which has been paid by the company or included in liabilities. This tax can be recovered when the loan to the participator has been repaid;
6.3.6 a deferred tax asset - see chapter 3.
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