(i) Offer A
 Calculation of post-tax proceeds 1
 Loss on the sale of the shares 3
 Leaving the Grand Ltd group
 Degrouping charge 2·5
 Stamp duty land tax 3·5

(ii) Offer B
 Calculation of post-tax proceeds 1·5
 Oribi building chargeable gain 2
 Plant and machinery balancing charge 1
 Atuel building allowable loss 1·5
 Plant and machinery chargeable gains/allowable losses 4
 Capital gains group 2

(iii) Transfer of a going concern 4
 Rules in relation to buildings 4