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Hassan Ijaz Sir Imran Khalid Group s of Companies BSAF 12114 4th hhhh BS(Accounting &kkk
Contents of Presentation
Associated companies & implications of being associated Criteria for group relief group Criteria for capital gains group Factors affecting choice of group relief
a third company. Example The following information relates to the Tin ltd group:
Tin ltd
75% sub 1 75% sub 2 75% sub 3 Answer to example Tin ltd has a 75% direct holding in Sub 1,Sub 2, Sub 3 and therefore, all four companies are part of a 75% group for group relief purposes.