TXF6 UK

Syllabus E5. 75% Loss Group & 75% Gains Group 5 / 6

a) Define a 75% group, and recognise the reliefs that are available to members of such a group.
b) Define a 75% chargeable gains group, and recognise the reliefs that are available to members of such a group.
75% Loss Group & 75% Gains Group