(c) Advise Alan on the proposed disposal of the shares in Mobile Ltd. Your answer should i

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of the potential capital gain, and explain any options available to Alan to reduce this tax liability. (7 marks)

参考答案:

However, an exemption from corporation tax exists for any gain arising when a trading company (or member of a tradinggroup) sells the whole or any part of a substantial shareholding in another trading company.A substantial shareholding is one where the in

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