CH82300 - Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: contents

1. CH82301

   Losses
2. CH82310

   Losses used
3. CH82320

   Losses not used
4. CH82330

   Losses available for potential lost revenue calculation
5. CH82331

   Losses available Income Tax example
6. CH82332

   Losses available Capital Gains Tax example
7. CH82333

   Losses available Corporation Tax example
8. CH82340

   Understatement of aggregate group profits
9. CH82341

   Aggregate group losses
10. CH82342

    Example - understatement of profits creates an aggregate loss
11. CH82343

    Example - overstatement of losses creates an aggregate loss
12. CH82344

    Example - understatement of profits increases the aggregate loss
13. CH82345

    Example - overstatement of losses increases the aggregate loss
14. CH82350

    Losses and when to assess a penalty
15. CH82360

    Later returns become due
16. CH82370

    Losses where there is no reasonable prospect of use
17. CH82371

    Examples - Losses - no reasonable prospect of use