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CTM82000 | Corporation Tax: Group relief for carried-forward losses: contents

From HM Revenue & Customs · Company Taxation Manual

Contents19 entries

  1. CTM82010Corporation Tax: Group relief for carried-forward losses: General
  2. CTM82020Corporation Tax: Group relief for carried-forward losses: Types of loss that may be surrendered
  3. CTM82030Corporation Tax: Group relief for carried-forward losses: Restrictions
  4. CTM82040Corporation Tax: Group relief for carried-forward losses: Restrictions for certain types of insurance company
  5. CTM82050Corporation Tax: Group relief for carried-forward losses: Restrictions on companies with permanent establishments or dual residence
  6. CTM82060Corporation Tax: Group relief for carried-forward losses: Conditions for a claim
  7. CTM82070Corporation Tax: Group relief for carried-forward losses: Claims
  8. CTM82080Corporation Tax: Group relief for carried-forward losses: Group Condition
  9. CTM82090Corporation Tax: Group relief for carried-forward losses: Overlapping period
  10. CTM82100Reform of Corporation Tax loss relief: Group relief for carried-forward losses: Order of relief
  11. CTM82110Reform of Corporation Tax loss relief: Group relief for carried-forward losses: General limit of relief
  12. CTM82120Reform of Corporation Tax loss relief: Group relief for carried-forward losses: Surrenderable amounts
  13. CTM82130Reform of Corporation Tax loss relief: Group relief for carried-forward losses: Prior surrenders
  14. CTM82140Reform of Corporation Tax loss relief: Group relief for carried-forward losses: Claimant company’s relevant maximum
  15. CTM82150Reform of Corporation Tax loss relief: Group relief for carried-forward losses: Amount of prior claims
  16. CTM82160Reform of Corporation Tax loss relief: Group relief for carried-forward losses: Order in which claims are dealt with
  17. CTM82170Reform of Corporation Tax loss relief: Group relief for carried-forward losses: Payment made for loss
  18. CTM82180Reform of Corporation Tax loss relief: Group relief for carried-forward losses: Simplified arrangements
  19. CTM82190Reform of Corporation Tax loss relief: Group relief for carried-forward losses: Comprehensive example