SolvedCTM82500 | Corporation Tax: Group relief for carried-forward losses: Consortia: contents
From HM Revenue & Customs · Company Taxation Manual
Contents9 entries
- CTM82505Corporation Tax: Group relief for carried-forward losses: Consortia: General
- CTM82510Corporation Tax: Group relief for carried-forward losses: Consortia: Conditions for a claim
- CTM82515Corporation Tax: Group relief for carried-forward losses: Consortia: Restrictions general
- CTM82520Corporation Tax loss: Group relief for carried-forward losses: Consortia: Restrictions on claims under conditions 1 or 2
- CTM82525Corporation Tax: Group relief for carried-forward losses: Consortia: Restrictions on claims under conditions 3 or 4
- CTM82530Corporation Tax: Group relief for carried-forward losses: Consortia: Surrenderable amounts for loss-making period
- CTM82535Corporation Tax: Group relief for carried-forward losses: Prior surrenders relating to loss-making period
- CTM82540Corporation Tax: Group relief for carried-forward losses: Consortia: Potential Part 5 group relief
- CTM82545Corporation Tax: Group relief for carried-forward losses: Consortia: Overlapping period