CTM04000 - Corporation Tax: trading losses: general: contents

  1. CTM04005
    Computation of loss
  2. CTM04020
    Entitlement to relief
  3. CTM04050
    Reliefs available
  4. CTM04100
    Relief for losses carried forward - summary
  5. CTM04105
    Losses incurred before 1 April 2017
  6. CTM04110
    Losses incurred from 1 April 2017: amount available for carry-forward
  7. CTM04115
    Losses incurred from 1 April 2017: carry-forward against total profits
  8. CTM04120
    Losses incurred from 1 April 2017: carry-forward against profits of the same trade
  9. CTM04125
    Losses incurred from 1 April 2017: subsequent periods
  10. CTM04130
    Losses incurred from 1 April 2017: terminal losses
  11. CTM04135
    Claims
  12. CTM04150
    Relief for losses carried forward - finality of figures
  13. CTM04200
    Relief for losses carried forward - companies going into partnership
  14. CTM04250
    Relief for losses carried forward - inclusion of interest & dividends in trading income
  15. CTM04400
    Restriction for government investment written off