| CTM04505 |
Introduction |
| CTM04507 |
Preceding accounting periods |
| 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 ‘profit’ |
| CTM04620 |
Restriction of relief for uncommercial trading - meaning of ‘larger undertaking’ |
| CTM04630 |
No relief for losses of a company that carries on a trade outside the UK |
| CTM04710 |
Restrictions for farming companies |
| CTM04730 |
Restrictions for farming companies - commencement and cessation |
