SolvedCTM06810 | Corporation Tax: loss buying: restriction of group relief for carried-forward losses
From HM Revenue & Customs · Company Taxation Manual
Contents7 entries
- CTM06815Corporation Tax: loss buying: restriction of group relief for carried-forward losses: introduction
- CTM06820Corporation Tax: loss buying: restriction of group relief for carried-forward losses: restriction of reliefs
- CTM06825Corporation Tax: loss buying: restriction of group relief for carried-forward losses: consortia
- CTM06830Corporation Tax: loss buying: restriction of group relief for carried-forward losses: claimant company previously owned by a consortium
- CTM06835Corporation Tax: loss buying: restriction of group relief for carried-forward losses: surrendering company previously owned by a consortium
- CTM06840Corporation Tax: loss buying: restriction of group relief for carried-forward losses: changes in a trade or business
- CTM06845Corporation Tax: loss buying: restriction of group relief for carried-forward losses: affected profits