(c) Briefly outline the corporation tax (CT) issues that Tay Limited should consider when deciding whether to
acquire the shares or the assets of Tagus LDA. You are not required to discuss issues relating to transfer
pricing. (7 marks)
(c) Briefly outline the corporation tax (CT) issues that Tay Limited should consider when deciding whether to
acquire the shares or the assets of Tagus LDA. You are not required to discuss issues relating to transfer
pricing. (7 marks)
(c) (1) Acquisition of sharesStatusThe acquisition of shares in Tagus LDA will add another associated company to the group. This may have an adverseeffect on the rates of corporation tax paid by the two existing group companies, particularly Tay Limited.T
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