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单词 consortium relief
释义

consortium relief

consortium relief 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 and together the consortium members hold at least 75% of the ordinary shares of the consortium company. Losses can be surrendered between the consortium members and the consortium company. The loss that can be surrendered is restricted to the proportion of the claimant’s profits that corresponds with the surrendering company’s interest in the consortium. From 1 April 2000 members of a consortium no longer have to be resident in the UK to qualify for relief.

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更新时间:2025/1/22 19:55:16