| CH82301 |
Losses |
| CH82310 |
Losses used |
| CH82320 |
Losses not used |
| CH82330 |
Losses available for potential lost revenue calculation |
| CH82331 |
Losses available Income Tax example |
| CH82332 |
Losses available Capital Gains Tax example |
| CH82333 |
Losses available Corporation Tax example |
| CH82340 |
Understatement of aggregate group profits |
| CH82341 |
Aggregate group losses |
| CH82342 |
Example - understatement of profits creates an aggregate loss |
| CH82343 |
Example - overstatement of losses creates an aggregate loss |
| CH82344 |
Example - understatement of profits increases the aggregate loss |
| CH82345 |
Example - overstatement of losses increases the aggregate loss |
| CH82350 |
Losses and when to assess a penalty |
| CH82360 |
Later returns become due |
| CH82370 |
Losses where there is no reasonable prospect of use |
| CH82371 |
Example - Losses - no reasonable prospect of use |
