CTM04000 - Corporation Tax: trading losses: general: contents

1. CTM04005

   Computation of loss
2. CTM04020

   Entitlement to relief
3. CTM04050

   Reliefs available
4. CTM04100

   Relief for losses carried forward - summary
5. CTM04105

   Losses incurred before 1 April 2017
6. CTM04110

   Losses incurred from 1 April 2017: amount available for carry-forward
7. CTM04115

   Losses incurred from 1 April 2017: carry-forward against total profits
8. CTM04120

   Losses incurred from 1 April 2017: carry-forward against profits of the same trade
9. CTM04125

   Losses incurred from 1 April 2017: subsequent periods
10. CTM04130

    Losses incurred from 1 April 2017: terminal losses
11. CTM04135

    Claims
12. CTM04150

    Relief for losses carried forward - finality of figures
13. CTM04200

    Relief for losses carried forward - companies going into partnership
14. CTM04250

    Relief for losses carried forward - inclusion of interest & dividends in trading income
15. CTM04400

    Restriction for government investment written off