A company has the following results for the year to 31 March 2018:

The company intends to make Gift Aid donations of £30,000 every six months, starting on 30 November 2017.

(a) Compute the company's corporation tax liability for the year.

(b) What would the tax liability have been if the above figures had related to the year to 31 January 2018 (and all the dates had been two months earlier)?

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Adjusted trading profit, after deduction of capital allowances Bank deposit interest (a/c opened 1 July 2017): Received 31 December 2017 Accrued to 31 March 2018 Dividend received in January 2018 Chargeable gains Gift Aid donations: Paid 30 November 2017 Accrued to 31 March 2018 360,284 9,957 3,000 24,300 295,327 30,000 20,000