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CTM04800 | Corporation tax: CT loss reform: contents

From HM Revenue & Customs · Company Taxation Manual

Contents19 entries

  1. CTM04810Corporation Tax: CT loss reform: introduction
  2. CTM04820Corporation Tax: CT loss reform: scope
  3. CTM04830Corporation Tax: CT loss reform: restriction
  4. CTM04835Corporation Tax: CT loss restriction: administrative requirements for the deductions allowance
  5. CTM04836Corporation tax: CT loss reform: administrative requirements: template for the group allowance allocation statement
  6. CTM04840Corporation Tax: CT loss reform: relaxation
  7. CTM04850Corporation tax: CT loss reform: group relief for carried-forward losses
  8. CTM04860Corporation Tax: CT loss reform: claims
  9. CTM04870Corporation tax: CT loss reform: anti-avoidance
  10. CTM04880Corporation Tax: CT loss reform: commencement and apportionment
  11. CTM04890Corporation Tax: CT loss reform: commencement: companies affected by the corporate interest restriction
  12. CTM04900Corporation tax: CT loss reform: commencement: note concerning examples
  13. CTM04910Corporation Tax: CT loss reform: commencement: example 1: company makes overall loss in the AP straddling 1 April 2017
  14. CTM04920Corporation Tax: CT loss reform: commencement: example 2: alternative treatment of NTLRDs arising in the AP straddling 1 April 2017
  15. CTM04930Corporation tax: CT loss reform: commencement: example 3: company makes overall profit in the AP straddling 1 April 2017: no carried-forward losses relieved in the period
  16. CTM04940Corporation Tax: CT loss reform: commencement: example 4: company makes overall profit in the AP straddling 1 April 2017: carried-forward losses relieved in the period
  17. CTM04950Corporation Tax: CT loss reform: commencement: example 5: company makes overall profit in the AP straddling 1 April 2017: carried-forward losses relieved in the period and losses carried-forward from the period
  18. CTM04960Corporation Tax: CT loss reform: commencement: example 6: company makes overall profit in the AP straddling 1 April 2017: carried-forward losses relieved in the period and group relief
  19. CTM04970Corporation Tax: CT loss reform: commencement: example 7: company makes overall profit due to the effects of the corporate interest restriction