Long LTD

Sir, I needed to clarify few points in this question.
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Long Ltd owns 100% of the ordinary share capital of both Wind Ltd and Road Ltd. Long Ltd and Road Ltd run freight transport businesses, whilst Wind Ltd provides transport related insurance services. Long Ltd’s shareholding in Wind Ltd was acquired on 1 April 2008 and the shareholding in Road Ltd was acquired on 15 January 2014 when that company was incorporated. Long Ltd and Wind Ltd have prepared accounts for the year ended 31 March 2015, whilst Road Ltd has prepared accounts for the period 1 January
2015 (when the company commenced trading) to 31 March 2015. The following information is available:

Long Ltd

(1) The operating profit for the year ended 31 March 2015 is £417,820. Depreciation of £10,170 have been deducted at arriving at this figure.

(2) On 1 April 2014, the tax written down value of the plant and machinery main pool was £44,800. On 10 June 2014, Long Ltd purchased a lorry for £36,800 and a motor car for £15,700. The motor car has a CO2 emission rate of 122 grams per kilometre. The motor car is used by the managing director of Long Ltd, and 40% of the mileage is for private journeys.

(3) On 29 July 2014, Long Ltd disposed of a 2% shareholding in an unconnected company. The disposal resulted in a capital loss of £21,300.

(4) During the year ended 31 March 2015, Long Ltd received a dividend of £41,400 from Wind Ltd, and dividends totalling £28,800 from unconnected companies. These figures are the actual cash amounts received.

Wind Ltd

(1) The operating profit for the year ended 31 March 2015 is £59,490. Amortisation of £5,000 has been deducted in arriving at this figure. .

(2) On 1 April 2014, the tax written down value of the plant and machinery main pool was £900. There were no additions or disposals during the year ended 31 March 2014.

(3) On 18 August 2014, Wind Ltd disposed of a 1% shareholding in an unconnected company. The disposal resulted in a chargeable gain of £29,800. This figure is after taking account of indexation.

Road Ltd

(1) The operating loss for the three-month period ended 31 March 2015 is £26,100. Donations of £2,800 have been deducted in arriving at this figure. The donations consist of political donations of £400, and qualifying charitable donations of £2,400.

(2) On 3 October 2014, Road Ltd purchased a motor car for £11,600. The motor car has a CO2 emission rate of 85 grams per kilometre.

(3) For the three-month period ended 31 March 2015, loan interest receivable was £4,300. The loan was made for non-trading purposes.

Other information

(1) Long Ltd, Wind Ltd and Road Ltd do not have any other associated companies.

(2) Road Ltd is not expected to be profitable for the foreseeable future.
Required:

On the assumption that any available reliefs are claimed on the most beneficial basis, calculate the corporation tax liabilities of Long Ltd and Wind Ltd for the year ended 31 March 2014, and of Road Ltd for the three-month period ended 31 March 2014
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1- Can we transfer net loss figure of Road Ltd to Long Ltd (34900-4300) or only trading loss is adjusted with trading profit of subsidiary?

2- If chargeable losses of Long Ltd is deducted along with other income of Long Ltd, then wont that be saving more tax rather than deducting chargeable loss from the chargeable gain of Wind Ltd since they will be paying tax at small rate without the deduction of chargeable loss of Long Ltd?

3- This type of question has information scattered everywhere and presenting an answer can be challenging in this case. Any tips?

Thanks