(ii) The use of the trading loss of Tethys Ltd for the year ending 31 December 2
2021-04-25
(ii) The use of the trading loss of Tethys Ltd for the year ending 31 December 2008; (6 marks)
正确答案：(ii) Tethys Ltd – Use of trading loss– The two companies will not be in a group relief group as Saturn Ltd will not own 75% of Tethys Ltd.– For a consortium to exist, 75% of the ordinary share capital of Tethys Ltd must be held by companies which eachhold
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