Question 1i
Marking Guide
(i) Substantial shareholding exemption 3·5
Degrouping charge
Explanation 4
Calculation 1·5
Rollover relief 1
Calculation of taxable gain 2
Stamp duty land tax 2·5
–––––
14·5
(i) Substantial shareholding exemption 3·5
Degrouping charge
Explanation 4
Calculation 1·5
Rollover relief 1
Calculation of taxable gain 2
Stamp duty land tax 2·5
–––––
14·5