LAM02000 - I-E Overview

This manual has yet to be updated for the interest restriction and changes to relief for carried forward losses introduced by Finance (No.2) Act 2017.

1. LAM02010

   Background and policy objective
2. LAM02020

   Computation overview
3. LAM02030

   Landscape of the legislation in FA12/Part 2
4. LAM02040

   Charge to Tax on I-E basis: separate businesses/trades: FA12/S66-67
5. LAM02050

   FA12/S68-72
6. LAM02060

   Calculating I-E profit: the 6 steps in FA12/S73