Corporation tax – Groups and chargeable gains for ATX-UK – part 1: self-test

Test your understanding

These questions are based on the Q Ltd group set out below.


(1). Q Ltd wants to increase its holding in G Ltd with the aim of bringing all of the group companies into a single capital gains group.

What must Q Ltd’s new holding in G Ltd be?

(2). What are the capital gains group implications of L Ltd owning 85% of an additional company, M Ltd?