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17th November 2014, 03:37 PM
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Join Date: Apr 2013
Re: Tax relief on ACCA courses

As you want to know about ACCA, I would like to inform you that it is the Association of Chartered Certified Accountants, established in 1904. It is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA or FCCA).

Tax relief on ACCA courses
Here I am discussing about an article for tax relief “Corporation tax – Group relief for Paper P6 (UK)”
This is the Finance Act 2013 version of this article. It is relevant for candidates sitting the Paper P6 (UK) exam in 2014. Candidates sitting Paper P6 (UK) in 2015 should refer to the Finance Act 2014 version of this article, to be published on the ACCA website in October 2014.

THE BASIC RULES
Structure of the H Ltd group of companies should be assumed that all of the companies are resident in the UK. The minority shareholders in the group companies are companies with no relationship with H Ltd.
You should be able to review the group structure and confidently identify the members of any group relief groups and capital gains groups.


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