CTM81500 - Groups: group relief: surrendering company not UK resident: periods up to 27 October 2021: contents

1. CTM81502

   Outline
2. CTM81505

   Companies affected
3. CTM81510

   Amount of the loss - overview
4. CTM81515

   Amount of the loss - the equivalence condition
5. CTM81520

   Amount of the loss - the EEA tax loss condition
6. CTM81525

   Amount of the loss - the qualifying loss condition
7. CTM81530

   Amount of the loss - the qualifying loss condition - current & previous periods
8. CTM81535

   Amount of the loss - the qualifying loss condition - future periods
9. CTM81540

   Amount of the loss - the qualifying loss condition - not otherwise given
10. CTM81545

    Amount of the loss - the precedence condition
11. CTM81550

    Amount of the loss - the unallowable loss rule
12. CTM81555

    Amount of the loss - unallowable losses and arrangements
13. CTM81560

    Amount of the loss - UK recomputation
14. CTM81565

    Amount of the loss - UK recomputation - residence
15. CTM81570

    Amount of the loss - UK recomputation - accounting periods
16. CTM81575

    Amount of the loss - UK recomputation - capital allowances
17. CTM81580

    Amount of the loss - UK recomputation - intangible assets
18. CTM81585

    Amount of the loss - UK recomputation - loan relationships & derivative contracts
19. CTM81590

    Amount of the loss - comparison of UK and overseas loss
20. CTM81591

    Amount of the loss - information to be provided by claimant company
21. CTM81595

    Amount of the loss - UK recomputation - life assurance companies
22. CTM81600

    Amount of the loss - claims in respect of overseas losses of non-resident companies - overview
23. CTM81605

    Amount of the loss - claims in respect of overseas losses of non-resident companies - enquiries
24. CTM81610

    Examples - the precedence condition
25. CTM81620

    Example - the qualifying loss condition
26. CTM81625

    Examples - comparison of UK and EEA loss