I have been asked to calculate the corporation tax liability & complete a CT600 for a company that is in creditors voluntary liquidation. No accounts have been submitted by the company for the 2 accounting periods preceding the liquidators being appointed. The liquidators have provided an income & expenditure account for the accounting period since they were appointed which consists of sales proceeds of some plant & machinery, proceeds from the sale of stock & income from debtors. The expenditure relates to liquidator costs & valuation fees. I’d be extremely grateful if anyone could offer any advice as to how these are usually tackled given that the information available is extremely limited e.g no idea of tax written down values, the cost of stock etc.
Many thanks in advance for any help & suggestions.