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

1. CTM04505

   Introduction
2. CTM04507

   Preceding accounting periods: contents
3. CTM04570

   Evidence of loss
4. CTM04580

   Claims
5. CTM04590

   Late claims
6. CTM04600

   Restriction of relief for uncommercial trading
7. CTM04610

   Restriction of relief for uncommercial trading - meaning of 'profit'
8. CTM04620

   Restriction of relief for uncommercial trading - meaning of 'larger undertaking'
9. CTM04630

   No relief for losses of a company that carries on a trade outside the UK
10. CTM04710

    Restrictions for farming companies
11. CTM04730

    Restrictions for farming companies - commencement and cessation