Accounting is a logical subject. Certain rules can, therefore, be expected to apply to accounting disclosure. If they do not then it is reasonable to ask why that is the case. One such simple arithmetical rule is that if the opening balance of corporation tax due has the current tax charge added to it, and the amount of tax actually paid in the year is then taken off the resulting figure, then the balance remaining should be the tax due at the end of the year.
Well, maybe tax law changed? Say, people provisioning for CFC companies in the EU then Cadbury happens and they don’t have to? Just as an example.
My assumption is that the triùir ollamh has made a simple mistake because this is the P³. But what is it?