ZD Holdings Plan by https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m en-us 2024-11-05 08:53:52 UTC 2025-04-24 07:36:25 UTC hello@padlet.com https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202227571 No OTT at present for freehold, sale would go through with 0% taxable use but it started with 100%, no CGS as >10 years old

]]> 2024-11-05 09:47:27 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202227571 Corp tax - FX gain/loss matthewdean8 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202233509 2024-11-05 09:51:36 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202233509 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202233782 £17m of b/fwd trading losses, would set off against profits of Homewize first (£5+50% profits above £5m)

]]> 2024-11-05 09:51:46 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202233782 Foreign exchange loss https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202233873 At 1 May 2023: £769,231

At 31 March 2024: £729,927


Exchange loss: £39,304

]]> 2024-11-05 09:51:50 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202233873 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202234258 No VAT implications of issue 2.


Forex loss of £39,304.

This will reduce the level of CT payable

]]> 2024-11-05 09:52:07 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202234258 Then group relief? matthewdean8 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202234712 2024-11-05 09:52:28 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202234712 Gain on building - CT matthewdean8 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202235768 2024-11-05 09:53:16 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202235768 Exchange loss https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202237454 An unrealised loss of £39,304 needs to be included in the loss for the company.

]]> 2024-11-05 09:54:18 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202237454 Loss group https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202237987 Loss relief is available until 'arrangements to sell' come into place. Negotiations have already taken place to sell the sub(?)


]]> 2024-11-05 09:54:39 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202237987 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202238666 If Homewize is sold to Anacim, b/fwd losses will not be able to be surrendered to the group for 5 years.

]]> 2024-11-05 09:55:08 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202238666 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202239701 2024-11-05 09:55:51 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202239701 CT - Lease matthewdean8 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202248089 Interest and dep'n tax deductible

]]> 2024-11-05 10:01:37 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202248089 Exempt on sale as no OTT and old matthewdean8 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202252753 2024-11-05 10:05:21 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202252753 Sale of shares - SSE matthewdean8 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202349586 2024-11-05 11:22:09 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202349586 Restriction of carry forward losses able to be surrendered https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202352031 2024-11-05 11:23:58 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202352031 Stamp duty payable at 0.5% https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202352543 2024-11-05 11:24:22 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202352543 Stamp duty 0.5% https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202352573 2024-11-05 11:24:24 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202352573 MCINOCOT? matthewdean8 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202353203 2024-11-05 11:24:57 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202353203 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202353352 Likely to still get SSE for shares as T+A held by group for 12m

]]> 2024-11-05 11:25:03 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202353352 VAT - TOGC matthewdean8 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202353782 2024-11-05 11:25:21 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202353782 New loss group matthewdean8 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202354187 2024-11-05 11:25:44 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202354187 Will be able to use H's c/f losses after 5 years post current accounting period https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202354611 2024-11-05 11:26:01 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202354611 Group implications https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202354635 No access to group relief. If a degrouping charge arises, this too will be exempt from tax by virtue of SSE.

]]> 2024-11-05 11:26:02 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202354635 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202355183 Stamp duty on shares payable

]]> 2024-11-05 11:26:32 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202355183 Utilise Homewize losses in loss relief group until arrangements for sale https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202355202 2024-11-05 11:26:33 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202355202 Assets transferred at NGNL https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202355678 2024-11-05 11:26:59 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202355678 Pre-entry capital gains https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202355941 Pre-entry capital gains cannot be used to offset against capital losses in the new group.

]]> 2024-11-05 11:27:12 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202355941 Losses passed to NewCo https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202356492 2024-11-05 11:27:40 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202356492 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202357985 Office building qualifies for CGS - annual adjustment as let out part of the building

]]> 2024-11-05 11:28:46 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202357985 CGS - Annual adjustment matthewdean8 https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202358962 2024-11-05 11:29:34 UTC https://padlet.com/kaplaneducation/4bsx1z6mjt9oip4m/wish/3202358962