Corporation tax – Group relief for ATX-UK - part 1: self-test

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.

Answers