(a) Explanations
Chargeable gain on the sale of the Simpson Building 2
Post-tax proceeds on the sale of the Simpson Building 1
Taxation of dividend from Zephyr Ltd 1
Substantial shareholding exemption 2·5
Degrouping charge 2
No non-errors identified 1
Calculation
Chargeable gain on the sale of the Simpson Building 1·5
Other matters 1·5
–––––
12·5