SolvedCTM07000 | Corporation Tax: transfer of deductions
From HM Revenue & Customs · Company Taxation Manual
Contents6 entries
- CTM07010Transfer of deductions – Introduction
- CTM07020Transfer of deductions – Qualifying changes
- CTM07030Transfer of Deductions – Highly Likely Disallowed Deductions
- CTM07040Transfer of Deductions – Motive Test
- CTM07050Transfer of Deductions – loss Shifting: disallowance of deductible amounts for group relief, group relief for carried-forward losses or sideways loss relief
- CTM07060Transfer of Deductions - Profit Shifting: Transfer of Profits into Newly Acquired Company with Available Deductions