(iii) Explain the potential corporation tax (CT) implications of Tay Limited transferring

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(iii) Explain the potential corporation tax (CT) implications of Tay Limited transferring work to Trent Limited,

and suggest how these can be minimised or eliminated. (3 marks)

参考答案:

(iii) Trading losses may not be carried forward where, within a period of three years there is both a change in the ownershipof a company and a major change in the nature or conduct of its trade. The transfer of work from Tay Limited to TrentLimited is li

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