SolvedCTM06700 | Corporation Tax: loss buying: accounting periods from 1 April 2017
From HM Revenue & Customs · Company Taxation Manual
Contents11 entries
- CTM06705Corporation Tax: loss buying: Introduction
- CTM06710Corporation Tax: loss buying: modification of pre-existing provisions
- CTM06715Corporation Tax: loss buying: provisions introduced in F(2)A 2017
- CTM06720Corporation Tax: loss buying: change in company ownership
- CTM06725Corporation Tax: loss buying: change in ownership occurs mid-accounting period
- CTM06730Corporation Tax: loss buying: five year period ends mid-accounting period
- CTM06735Corporation Tax: loss buying: related companies and co-transferred companies
- CTM06740Corporation Tax: loss buying: major change in the business of a transferred company
- CTM06780Corporation Tax: loss buying: assets transferred between companies
- CTM06810Corporation Tax: loss buying: restriction of group relief for carried-forward losses
- CTM06850Corporation Tax: loss buying: transfer of trade