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Contents

Official guidance
Company Taxation Manual

CTM06740 · Corporation Tax: loss buying: major change in the business of a transferred company

  • CTM06745 · Introduction
  • CTM06750 · Major change
  • CTM06755 · Required period
  • CTM06760 · Affected profits
  • CTM06765 · Restriction of losses
  • CTM06770 · Restriction of debits
  • CTM06775 · Priority of provisions
  1. Corporation Tax: loss buying: accounting periods from 1 April 2017
  2. Corporation Tax: loss buying: major change in the business of a transferred company

CTM06740 | Corporation Tax: loss buying: major change in the business of a transferred company

From HM Revenue & Customs · Company Taxation Manual

Contents7 entries

  1. CTM06745Corporation Tax: loss buying: major change in the business of a transferred company: introduction
  2. CTM06750Corporation Tax: loss buying: major change in the business of a transferred company: major change
  3. CTM06755Corporation Tax: loss buying: major change in the business of a transferred company: required period
  4. CTM06760Corporation Tax: loss buying: major change in the business of a transferred company: affected profits
  5. CTM06765Corporation Tax: loss buying: major change in the business of a transferred company: restriction of losses
  6. CTM06770Corporation Tax: loss buying: major change in the business of a transferred company: restriction of debits
  7. CTM06775Corporation Tax: loss buying: major change in the business of a transferred company: priority of provisions
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