Corporation Tax IRR - Full Interest Restriction Return Data

Accounting Period Start Date 05/06/ Accounting Period End Date 05/04/
User Own File Ref. FIRRDemo1    
View UK Companies details
UK Company Name Demo Company 1 UK company's UTR 8712467218
Does the UK company agree to take on the group's restriction in its Corporation Tax return? Yes Has any of the UK companies in the group made a qualifying infrastructure company (QIC) election? Yes
Amount of net tax-interest expense 0.0 Amount of net tax-interest income 50.0
End date of the first accounting period   End date of the second accounting period  
End date of the third accounting period   Amount of disallowance for the first accounting period  
Amount of disallowance for the second accounting period   Amount of disallowance for the third accounting period  
Total disallowances for all accounting periods   Allocate reactivation Amount reactivated for group's period of account 2.0
Amount of earnings before interest, tax, depreciation and amortisation (EBITDA) 5.0 Reasons for company level figures being estimated  
UK Company Name Demo Company 2 UK company's UTR 8712467218
Does the UK company agree to take on the group's restriction in its Corporation Tax return? Yes Has any of the UK companies in the group made a qualifying infrastructure company (QIC) election? No
Amount of net tax-interest expense 0.0 Amount of net tax-interest income 40.0
End date of the first accounting period   End date of the second accounting period  
End date of the third accounting period   Amount of disallowance for the first accounting period  
Amount of disallowance for the second accounting period   Amount of disallowance for the third accounting period  
Total disallowances for all accounting periods   Allocate reactivation Amount reactivated for group's period of account 2.0
Amount of earnings before interest, tax, depreciation and amortisation (EBITDA) 3.0 Reasons for company level figures being estimated  
UK Company Name Demo Company 3 UK company's UTR 8712467218
Does the UK company agree to take on the group's restriction in its Corporation Tax return? Yes Has any of the UK companies in the group made a qualifying infrastructure company (QIC) election? No
Amount of net tax-interest expense 0.0 Amount of net tax-interest income 35.0
End date of the first accounting period   End date of the second accounting period  
End date of the third accounting period   Amount of disallowance for the first accounting period  
Amount of disallowance for the second accounting period   Amount of disallowance for the third accounting period  
Total disallowances for all accounting periods   Allocate reactivation Amount reactivated for group's period of account 2.0
Amount of earnings before interest, tax, depreciation and amortisation (EBITDA) 1.0 Reasons for company level figures being estimated