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CTM04000 | Corporation Tax: trading losses: general: contents

From HM Revenue & Customs · Company Taxation Manual

Contents15 entries

  1. CTM04005Corporation Tax: trading losses: general: computation of loss
  2. CTM04020Corporation Tax: trading losses: general: entitlement to relief
  3. CTM04050Corporation Tax: trading losses: general: reliefs available
  4. CTM04100Corporation Tax: trading losses: general: relief for losses carried forward: summary
  5. CTM04105Corporation tax: relief for losses carried forward: losses incurred before 1 April 2017
  6. CTM04110Corporation tax: relief for losses carried forward: losses incurred from 1 April 2017: amount available for carry-forward
  7. CTM04115Corporation tax: trading losses: general: relief for losses carried forward: losses incurred from 1 April 2017: carry-forward against total profits
  8. CTM04120Corporation tax: trading losses: general: relief for losses carried forward: losses incurred from 1 April 2017: carry-forward against profits of the same trade
  9. CTM04125Corporation tax: trading losses: general: relief for losses carried forward: losses incurred from 1 April 2017: subsequent periods
  10. CTM04130Corporation tax: trading losses: general: relief for losses carried forward: losses incurred from 1 April 2017: terminal losses
  11. CTM04135Corporation tax: trading losses: general: relief for losses carried forward: claims
  12. CTM04150Corporation Tax: trading losses: general: relief for losses carried forward: finality of figures
  13. CTM04200Corporation Tax: trading losses: general: relief for losses carried forward: companies going into partnership
  14. CTM04250Corporation Tax: trading losses: general: relief for losses carried forward: inclusion of interest & dividends in trading income
  15. CTM04400Corporation Tax: trading losses: general: restriction for government investment written off