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OT21045 | Corporation Tax Ring Fence: Losses and Group Relief: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents20 entries

  1. OT21050Corporation Tax Ring Fence: Losses and Group Relief: Loss Relief Restrictions
  2. OT21051Corporation Tax Ring Fence: Losses and Group Relief: Overview of Loss Relief
  3. OT21053Corporation Tax Ring Fence: Losses and Group Relief: Group Relief
  4. OT21055Corporation Tax Ring Fence: Losses and Group Relief: Losses Carried Forward: Losses arising before 1 April 2017
  5. OT21056Corporation Tax Ring Fence: Losses and Group Relief: Losses Carried Forward: Losses arising after 1 April 2017
  6. OT21056ACorporation Tax Ring Fence: Losses and Group Relief: Losses Carried Forward: Losses arising after 1 April 2017: Decommissioning losses arising after 1 April 2017
  7. OT21056BCorporation Tax Ring Fence: Losses and Group Relief: Losses Carried Forward: Losses arising after 1 April 2017: Non-decommissioning losses arising after 1 April 2017: Ring fence trade
  8. OT21056CCorporation Tax Ring Fence: Losses and Group Relief: Losses Carried Forward: Losses arising after 1 April 2017: Non-decommissioning losses arising after 1 April 2017: Total profits
  9. OT21056DCorporation Tax Ring Fence: Losses and Group Relief: Losses Carried Forward: Losses arising after 1 April 2017: Non-decommissioning losses: Group relief
  10. OT21057Corporation Tax Ring Fence: Losses and Group Relief: Losses Carried Forward: Restricted relief
  11. OT21058Corporation Tax Ring Fence: Losses and Group Relief: Losses Carried Forward: Integrity of the ring fence
  12. OT21060Corporation tax ring fence: losses and group relief: carry back of abandonment and decommissioning losses
  13. OT21065Corporation Tax Ring Fence: Losses and Group Relief: Extended Carry Back for General Decommissioning and Terminal Losses
  14. OT21066Corporation Tax Ring Fence: Losses and Group Relief: Extended Carry Back for General Decommissioning and Terminal Losses - Example
  15. OT21067Corporation Tax Ring Fence: Losses and Group Relief: Change in Company Ownership: Introduction
  16. OT21068Corporation Tax Ring Fence: Losses and Group Relief: Change in Company Ownership: Treatment of losses
  17. OT21069Corporation Tax Ring Fence: Losses and Group Relief: Change in Company Ownership: Major change in nature or conduct of a ring fence trade
  18. OT21069ACorporation Tax Ring Fence: Losses and Group Relief: Change in Company Ownership: Marginal cases
  19. OT21069BCorporation Tax Ring Fence: Losses and Group Relief: Change in Company Ownership: Examples
  20. OT21069CCorporation Tax Ring Fence: Losses and Group Relief: Change in Company Ownership: HMRC’s approach to dealing with transactions