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(ii) The use of the trading loss of Tethys Ltd for the year ending 31 December 2008; (6 ma

时间:2021-04-25 19:33:13 解答: 90 次

(ii) The use of the trading loss of Tethys Ltd for the year ending 31 December 2008; (6 marks)

正确答案:

(ii) Tethys Ltd – Use of trading loss– The two companies will not be in a group relief group as Saturn Ltd will not own 75% of Tethys Ltd.– For a consortium to exist, 75% of the ordinary share capital of Tethys Ltd must be held by companies which eachhold

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