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sir am a little confused about 75% capital loss group relief, does that rule mean that parent needs to have 75% stake in direct subsidiary and more than 50% in indirect subsidiaries?
i’ll be glad if you could clarify.
thank you.
Noah – sorry but I have to ask whether you have worked through the lecture and the example I feel certain that it contains on this issue
Each direct link between a parent company and a subsidiary MUST be 75% but the effective holding to an indirect subsidiary need only be more than 50% to make those companies members of the gains group.
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