Taxation: Topic $8-$ Group Relief & M&A

Question $1$

The A Ltd group structure is as follows:

The companies are all Singapore$-$incorporated and resident. A Ltd$,$ B Ltd and D Ltd are profitable

whereas C Ltd has incurred substantial losses.

$($a$)$ Briefly explain the requirements and workings of the group relief system.

$($b$)$ Advise the Group on the possibility of utilising the losses of CLtd under the group relief system.

$($c$)$ If D Ltd is not incorporated in Singapore, what will be the situation?