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group relief

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consortium relief

Overview page. Subjects: Financial Institutions and Services — Accounting.

A modified form of group relief applying to consortia. A consortium is held to exist if 20 or fewer companies each own at least 5% of the ordinary share capital of the consortium company...

See overview in Oxford Index

group

Overview page. Subjects: Financial Institutions and Services — Accounting.

A parent undertaking and its subsidiary or subsidiaries. In UK tax law, two or more companies constitute a group where one company holds more than 50% of the shares in the other(s). This...

See overview in Oxford Index