• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

ATX Past exam question- confused by one part of it? Degrouping charge

Forums › ACCA Forums › ACCA ATX Advanced Taxation Forums › ATX Past exam question- confused by one part of it? Degrouping charge

  • This topic has 0 replies, 1 voice, and was last updated 1 year ago by Stuartwantstoknow.
Viewing 1 post (of 1 total)
  • Author
    Posts
  • February 25, 2024 at 12:12 pm #701084
    Stuartwantstoknow
    Participant
    • Topics: 4
    • Replies: 2
    • ☆

    Currently doing the kaplan exam kit (Question 1). Gail and brad.

    The question is regarding the degrouping charge following the sale of business it mentions that the sale of the intangible fixed asset would normally result in a degrouping charge for the intra group transaction (within 6 years) but because of the the Substantial share exemption this will not apply.

    a) I don’t really understand this? Does SSE always mean no degrouping charges apply.

    b) it also doesn’t mention any degrouping charge of the Simpson Building disposed of prior disposing of the shares- if the disposal happens prior disposal of shares and so asset has left company I assume this means no degrouping charges apply?

  • Author
    Posts
Viewing 1 post (of 1 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Kaplan CIMA Free Trial

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Leseg on MA Chapter 1 Questions Accounting for Management
  • Winz on Conceptual Framework – ACCA SBR lecture
  • MikeLittle on Sharia law – ACCA LW Global
  • AhmedRiflan on Sharia law – ACCA LW Global
  • mohamed0Ragab141 on Chapter 3 – Property Income and Investments – Individuals TX-UK FA2023

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in