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Contents

Official guidance
Company Taxation Manual

CTM06850 · Corporation Tax: loss buying: transfer of trade

  • CTM06855 · Introduction
  • CTM06860 · Restriction of relief
  • CTM06865 · Subsequent transfers of the trade
  • CTM06870 · Corporation Tax: loss buying: extended time limit for assessment
  1. Company Taxation Manual
  2. /
  3. /Corporation Tax: loss buying: accounting periods from 1 April 2017

CTM06850 | Corporation Tax: loss buying: transfer of trade

From HM Revenue & Customs · Company Taxation Manual

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Contents4 entries

  1. CTM06855Corporation Tax: loss buying: transfer of trade: introduction
  2. CTM06860Corporation Tax: loss buying: transfer of trade: restriction of relief
  3. CTM06865Corporation Tax: loss buying: transfer of trade: subsequent transfers of the trade
  4. CTM06870Corporation Tax: loss buying: extended time limit for assessment
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