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BKM304000 | Bank loss restriction: calculation of carried-forward reliefs available: contents

From HM Revenue & Customs · Banking Manual

Contents10 entries

  1. BKM304100Bank loss restriction: calculation of carried-forward reliefs available: overview
  2. BKM304200Bank loss restriction: calculation of carried-forward reliefs available - interaction with calculation of taxable total profits
  3. BKM304300Bank loss restriction: calculation of carried-forward reliefs available: calculation of relevant profit accounting period ended 1/4/15 to 31/3/17 – steps 1 to 4
  4. BKM304400Bank loss restriction: calculation of carried-forward reliefs available: calculation of relevant profit accounting periods ended 1/4/15 to 31/3/17 – steps 5 to 7
  5. BKM304500Bank loss restriction: Calculation of carried-forward reliefs available: calculation of relevant profit apes 1/4/15 to 31/3/17 - assumed allocation of relief
  6. BKM304600Bank loss restriction: calculation of carried-forward reliefs available: no impact on claims to double taxation relief
  7. BKM304700Bank loss restriction: calculation of carried-forward reliefs available: where banking company has more than one trade
  8. BKM304800Bank loss restriction: calculation of carried-forward reliefs available: effect on the availability of other reliefs
  9. BKM304850Bank loss restriction: calculation of carried-forward reliefs available: effect on the availability of other reliefs – an example
  10. BKM304900Bank loss restriction: calculation of carried-forward reliefs available: particular considerations for group and consortium relief under CTA10/PART5