ACCA ATX ^UK Classroom - Syllabus A4e. Group Structure For C.T. ^{8 / 9}

ii) Advise on the tax consequences of a transfer of intangible assets

iii) Advise on the tax consequences of a transfer of a trade and assets where there is common control

iv) Understand the meaning of consortium owned company and consortium member

v) Advise on the operation of consortium relief

vi) Determine pre-entry losses and understand their tax treatment

vii) Determine the degrouping charge where a company leaves a group within six years of receiving an asset by way of a no gain/no loss transfer

viii) Determine the effects of the anti-avoidance provisions, where arrangements exist for a company to leave a group

ix) Advise on the tax treatment of an overseas branch

x) Advise on the relief for trading losses incurred by an overseas subsidiary