CTM07500 - Corporation Tax: loss refresh / tax avoidance involving carried forward losses

1. CTM07505

   Overview
2. CTM07510

   Loss refreshing
3. CTM07515

   Relevant carried-forward losses
4. CTM07520

   Conditions for the rule to apply
5. CTM07525

   Identifying the tax arrangements
6. CTM07530

   Deductible amounts
7. CTM07535

   Tax value and non-tax value
8. CTM07540

   Effect where the rules apply
9. CTM07545

   Commencement and apportionment
10. CTM07550

    Example arrangements