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CTM05000 | Corporation tax: restriction on relief for carried-forward losses: contents

From HM Revenue & Customs · Company Taxation Manual

Contents28 entries

  1. CTM05010Corporation tax: restriction on relief for carried-forward losses: introduction
  2. CTM05020Corporation tax: restriction on relief for carried-forward losses: restricted losses
  3. CTM05030Corporation tax: restriction on relief for carried-forward losses: overview of calculation
  4. CTM05040Corporation tax: restriction on relief for carried-forward losses: modified total profits
  5. CTM05050Corporation tax: restriction on relief for carried-forward losses: trading,non-trading profits and chargeable gains
  6. CTM05060Corporation tax: restriction on relief for carried-forward losses: in-year reliefs
  7. CTM05070Corporation tax: restriction on relief for carried-forward losses: qualifying profits
  8. CTM05080Corporation tax: restriction on relief for carried-forward losses: relevant profits
  9. CTM05090Corporation tax: restriction on relief for carried-forward losses: relevant maxima
  10. CTM05100Corporation tax: restriction on relief for carried-forward losses: interaction with other reliefs
  11. CTM05110Corporation tax: restriction on relief for carried-forward losses: company has more than one trade
  12. CTM05120Corporation tax: restriction on relief for carried-forward losses: deductions allowance general
  13. CTM05130Corporation tax: restriction on relief for carried-forward losses: deductions allowance for a company not in a group
  14. CTM05140Corporation tax: restriction on relief for carried-forward losses: deductions allowance for a company in a group for a whole accounting period
  15. CTM05150Corporation tax: restriction on relief for carried-forward losses: deductions allowance for a company in a group for part of an accounting period
  16. CTM05160Corporation tax: restriction on relief for carried-forward losses: deductions allowance definition of a group
  17. CTM05170Corporation tax: restriction on relief for carried-forward losses: deductions allowance procedure for groups
  18. CTM05180Corporation tax: restriction on relief for carried-forward losses: deductions allowance nominated companies
  19. CTM05190Corporation tax: restriction on relief for carried-forward losses: group deductions allowance
  20. CTM05200Corporation tax: restriction on relief for carried-forward losses: group allowance allocation statement
  21. CTM05210Corporation tax: restriction on relief for carried-forward losses: maximum deductions allowance that can be allocated to a company
  22. CTM05220Corporation tax: restriction on relief for carried-forward losses: excessive group deductions allowance allocated
  23. CTM05230Corporation tax: restriction on relief for carried-forward losses: deductions allowance and the company tax return
  24. CTM05240Corporation tax: restriction on relief for carried-forward losses: example 1: company using only streamed carried-forward losses
  25. CTM05250Corporation tax: restriction on relief for carried-forward losses: example 2: company using streamed and relevant deductions
  26. CTM05260Corporation tax: restriction on relief for carried-forward losses: examples 3 and 4: companies using relevant deductions only
  27. CTM05270Corporation Tax: restriction on relief for carried-forward losses: example 5: companies with restricted carried-forward capital losses
  28. CTM05280Corporation tax: restriction on relief for carried-forward losses: increase of deductions allowance in connection with onerous or impaired leases