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capital loss group relief

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › capital loss group relief

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Tax Tutor.
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  • August 14, 2020 at 2:23 am #580471
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    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.

    August 14, 2020 at 5:34 pm #580568
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    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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