(b) Calculate the corporation tax (CT) liabilities for Alantech Ltd, Boron Ltd and Bubble Ltd for the year ending
31 December 2004 on the assumption that loss reliefs are taken as early as possible. (9 marks)
正确答案：(b) Schedule D Case I calculationThe three companies form. a group for both group relief and capital gains purposes as all shareholdings pass the 75%ownership test. The calculation of the corporation tax liabilities is as follows:
