BKM304000 - Bank loss restriction: calculation of carried-forward reliefs available: contents

1. BKM304100

   Calculation of carried-forward reliefs available: overview
2. BKM304200

   Calculation of carried-forward reliefs available - interaction with calculation of taxable total profits
3. BKM304300

   Calculation of carried-forward reliefs available: calculation of relevant profit apes 1/4/15 to 31/3/17 – steps 1 to 4
4. BKM304400

   Calculation of carried-forward reliefs available: calculation of relevant profit apes 1/4/15 to 31/3/17 – steps 5 to 7
5. BKM304500

   Calculation of carried-forward reliefs available: calculation of relevant profit apes 1/4/15 to 31/3/17 - assumed allocation of relief
6. BKM304600

   Calculation of carried-forward reliefs available: no impact on claims to double taxation relief
7. BKM304700

   Calculation of carried-forward reliefs available: where banking company has more than one trade
8. BKM304800

   Calculation of carried-forward reliefs available: effect on the availability of other reliefs
9. BKM304850

   Calculation of carried-forward reliefs available: effect on the availability of other reliefs – an example
10. BKM304900

    Calculation of carried-forward reliefs available: particular considerations for group and consortium relief under CTA10/PART5