Transcription of Corporation tax and groups – group relief - ACCA …
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Corporation tax and groups – group relief - ACCA …
RELEVANT TO ACCA QUALIFICATION PAPER P6 (UK) AND. PERFORMANCE OBJECTIVES 19 AND 20. Corporation tax and groups group relief This is the Finance Act 2011 version of this article. It is relevant for candidates sitting the Paper P6 (UK) exam in 2012. Candidates sitting Paper P6 (UK) in 2013 should refer to the Finance Act 2012 version of this article, to be published on the ACCA website in 2013. This is the first of two articles on Corporation tax and groups . The second covers groups and chargeable gains. groups of companies are an important aspect of Corporation tax within paper P6 (UK).
corporation tax and groups
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