## A8 - Tax Calculation

 
Total per return  
 
 
BLAGAB I minus E 
 
Long-term business 
fixed capital 


(A6) (A1) 527,136 21,540 548.676 Non-trade loan relationship income 


Property business 
(A1) 
47,701 


47,701 


(A1) 
9,955 


9,955 
Sundry and 
minimum profits 


Profits before gains 
(A1) 
584,792 
(A6) 
21,540 
 
606,332 


(G) 
236,455 
 
0 
 
236,455 
Net chargeable gains 


(A6) 
7,660 
 
7,660 
Non-trading gain on intangible fixed assets Non trading deficit on loan relationship  


(2,501) 
 
(A1) 
(2,501) 
(A3) 
(288,650) 
(A6) 
(5,880) 
 
(294,530) 
Management expenses 


(A6) 
(1,250) 
 
(1,250) 
Non-trading loan relationship deficits 
brought forward CTA09/S457(1) 
 
_______ 
 
______  
______ 
(A1) 
530,096 
(A6) 
22,070 
 
552,166 
Net profits before reliefs 


(A5) 
530,096 
 
22,070 
 
552,166 
Shareholders' profits before reliefs Less trading losses CTA10/S37 (non- BLAGAB) Group relief (5,605) (120,650 (5,605)1 (120,650) ______ _ 

                                                         
 
 
|                       | 403,841        |         | 22,070    |
|-----------------------|----------------|---------|-----------|
| (A9)                  |                |         |           |
| 425,911               | Shareholders'  |         |           |
| share of profits      |                |         |           |
|                       |                |         |           |
|                       | nil            |         |           |
| (A9)                  |                |         |           |
| nil                   | Policyholders' |         |           |
| share of profits      |                |         |           |
|                       |                | _______ |           |
| Total taxable profits |                |         |           |
| 403,841               |                | 22,070  |           |
|                       |                |         |           |

1 This example does not reflect the operation of the loss streaming rules introduced in F (No 2)A 2017