CTM04000 | Corporation Tax: trading losses: general: contents

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