CH82300 – Calculating the Penalty: Losses impact on potential lost revenue calculation
| 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 profits creates an aggregate loss |
| CH82344 | Example - understatement of profits increases the aggregate loss |
| CH82345 | Example - overstatement of a loss 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 |
