Question 2a
Marking Guide
2 (a) Loss of Akia Ltd
Offset against total profits of Akia Ltd 2
Group relief
Members of group and consortium 2
Opus Ltd 2·5
Binni Ltd 1·5
Ribe Ltd 1
Lido Ltd chargeable gain 2
Loss carried forward 2
Loss of Ribe Ltd 1
Capital allowances 2
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16
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