Corporation tax – Group relief (for P6 (UK))

Test your understanding

These questions are based on the H Ltd group set out below.

(1). It should now be assumed that B Ltd owns 90% of an additional company, W Ltd.

Identify the members of any group relief groups and capital gains groups.

(2). Rather than H Ltd owning A Ltd, C Ltd and D Ltd, it should now be assumed that the owner is Mr H, a UK resident individual.

Identify the members of any group relief groups and capital gains groups.

Answers