PIM4230 | Losses for Corporation Tax: contentsFrom HM Revenue & Customs · Property Income ManualDetailsContents5 entriesPIM4235Losses for CT: overviewPIM4236Losses for CT: setting losses against future profitsPIM4238Losses for CT: losses on cessation of businessPIM4240Losses for CT: group reliefPIM4250Losses for CT: Restriction following a change in company ownershipPreviousNext