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Contents

Official guidance

Company Taxation Manual

CTM06850 · Corporation Tax: loss buying: transfer of trade

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CTM06855 · Introduction
CTM06860 · Restriction of relief
CTM06865 · Subsequent transfers of the trade
CTM06870 · Corporation Tax: loss buying: extended time limit for assessment

Corporation Tax: loss buying: accounting periods from 1 April 2017
Corporation Tax: loss buying: transfer of trade

CTM06850 | Corporation Tax: loss buying: transfer of trade

From HM Revenue & Customs · Company Taxation Manual

Contents4 entries

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