(b) Explain the corporation tax and value added tax (VAT) implications of the following aspects of the proposed
restructuring of the Rapier Ltd group.
(i) The immediate tax implications of the restructuring. (6 marks)
正确答案：(b) The tax implications of the proposed restructuring of the Rapier Ltd group(i) Immediate implicationsCorporation taxRapier Ltd and its subsidiaries are in a capital gains group as Rapier Ltd owns at least 75% of the ordinary share capitalof each of the
