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Question - Holly plc estimated its current tax liability to be £177,000 for the year ended 30 April 2020. Holly plc pays its tax liability of £155,000 for the year ended 30 April 2020 on 15 September 2020. At the end of April 2021, Holly plc estimates it current tax liability to be £126,000. What entries will be shown in Holly's financial statements for the year ended 30 April 2021?
A. Tax charge of £104,000 and Tax liability of £126,000
B. Tax charge of £126,000 and Tax liability of £104,000
C. Tax charge of £126,000 and Tax liability of £126,000
D. Tax charge of £148,000 and Tax liability of £126,000
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