CTM04500 - Corporation Tax: trading losses: relief against total profits: contents

CTM04505Introduction
CTM04510Preceding accounting periods: general
CTM04520Preceding accounting periods: cessation of trade
CTM04530Preceding accounting periods: cessation of trade: example showing loss carry back
CTM04540Preceding accounting periods: examples showing later profits relieved before earlier
CTM04550Preceding accounting periods: example showing losses of an earlier period used before losses of a later period
CTM04570Evidence of loss
CTM04580Claims
CTM04590Late claims
CTM04600Restriction of relief for uncommercial trading
CTM04610Restriction of relief for uncommercial trading: meaning of ‘gain’
CTM04620Restriction of relief for uncommercial trading: meaning of ‘larger undertaking’
CTM04630No relief for Case V losses
CTM04640Transitional provisions for accounting periods straddling 2 July 1997
CTM04650Transitional provisions for accounting periods straddling 2 July 1997: apportionment
CTM04700Inclusion of trade charges
CTM04710Restrictions for farming companies
CTM04720Restrictions for farming companies: other guidance
CTM04730Restrictions for farming companies: commencement and cessation