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). In the original structure set out above, 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.
