Q56 Particle (Kaplan Kit) CGT or CT and why ? reason?

can any one answer Q56: Particle (kaplan) there is question which asks: should Particle ltd sale Kaon ltd and all its shares or should it sale individual assets(and not the company) which means company will remain as dormant company. In the part where it calculates sale of assets it shows calculation of Adam house and exempts it from CGT saying that its 75% capital gain group transfer thus no cgt but it applies corporation tax on the gain on the sale of Adam housem making me crazy can any one explain this.
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