CTM04500 - Corporation Tax: trading losses: relief against total profits: contents
| CTM04505 | Introduction |
| CTM04510 | Preceding accounting periods: general |
| CTM04520 | Preceding accounting periods: cessation of trade |
| CTM04530 | Preceding accounting periods: cessation of trade: example showing loss carry back |
| CTM04540 | Preceding accounting periods: examples showing later profits relieved before earlier |
| CTM04550 | Preceding accounting periods: example showing losses of an earlier period used before losses of a later period |
| CTM04570 | Evidence of loss |
| CTM04580 | Claims |
| CTM04590 | Late claims |
| CTM04600 | Restriction of relief for uncommercial trading |
| CTM04610 | Restriction of relief for uncommercial trading: meaning of ‘gain’ |
| CTM04620 | Restriction of relief for uncommercial trading: meaning of ‘larger undertaking’ |
| CTM04630 | No relief for Case V losses |
| CTM04640 | Transitional provisions for accounting periods straddling 2 July 1997 |
| CTM04650 | Transitional provisions for accounting periods straddling 2 July 1997: apportionment |
| CTM04700 | Inclusion of trade charges |
| CTM04710 | Restrictions for farming companies |
| CTM04720 | Restrictions for farming companies: other guidance |
| CTM04730 | Restrictions for farming companies: commencement and cessation |
