Groups in corporation tax for ACCA ATX and TX
Автор: Aileen Edgar - ACCA ATX tutor
Загружено: 2024-11-26
Просмотров: 3298
Описание:
If you find questions on corporation tax groups a bit of a struggle then this video is for you. In this video I have pulled together the main bits of knowledge you need to have in order to successfully tackle ACCA Advanced Tax and TX questions in this area.
The content covered includes, group relief groups, chargeable gains groups and consortium relief. Consortium relief is a new type of group that is examinable in the ATX exam. If you are just sitting the Taxation paper at the moment then this video will still help you to understand the differences between group relief and chargeable gains groups.
I look at holdings, who can be members, what can be shared, amounts and impacts as well as giving some detailed examples.
If you are interested in finding out more on the courses I offer please go to www.aileenedgar.com for more information
00:00 - Introductions
00:39 - 75% Group Relief Groups
06:46 - 75% Chargeable Gains Groups
10:39 - Consortium Relief
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