Paper P6 (IRL) Advanced Taxation (Irish) Thursday 10 December Professional Level Options Module

Accordingly, because the assets owned by Bar Ltd were used in the trade of Aero Ltd (which has itself been part of the capital gains group for 12 months), the SSE will be available

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(b) Explain, with the aid of calculations, the corporation tax implications for Hyssop Ltd of the acquisition of the leasehold premises on 1 February 2015, in relation to the

(ii) In relation to claiming rollover relief in respect of the disposal of Building I, explain which of the companies in the Bar Ltd and Hoop Ltd groups are, and are not, able

The group structure indicating the trading loss of Janus plc and the taxable total profits of each of the other group companies for the year ended 31 March 2012 is set out below..

With the exception of capital allowances, the results for the year ending 31 March 2016 are expected to be the same as those for the year ended 31 March 2015.... Extract from an

Calculate the corporation tax liability of Candle Ltd for the year ended 31 March 2012, giving explanations of your treatment of the disposal of the shares in Rockette plc and the