LAM15000 - Excess expenses, losses and deficits

1. LAM15010

   Excess expenses, losses and deficits: introduction
2. LAM15020

   Excess expenses, losses and deficits: Set-off of BLAGAB management expenses: FA12/S73
3. LAM15030

   LAM15030 - Excess expenses, losses and deficits: Set-off of non-BLAGAB management expenses: CTA09/s1219
4. LAM15040

   Excess expenses, losses and deficits: Set-off of BLAGAB trade losses: FA12/S123-127
5. LAM15050

   Excess expenses, losses and deficits:  Set-off of non-BLAGAB trade losses
6. LAM15060

   Excess expenses, losses and deficits:  Set-off of trade losses that are not long-term business losses
7. LAM15070

   Excess expenses, losses and deficits:  Set-off of BLAGAB capital losses: FA12/S75, TCGA92/S210A and TCGA92/S212
8. LAM15080

   Excess expenses, losses and deficits:  Set-off of non-BLAGAB capital losses: TCGA92/S2A and TCGA92/210A
9. LAM15090

   Excess expenses, losses and deficits:  Set-off of BLAGAB non-trading deficits (loan relationships and derivatives): CTA09/S388-391
10. LAM15100

    Excess expenses, losses and deficits: Set-off of Long-term Business Fixed Capital and other non-trading deficits (loan relationship and derivatives)
11. LAM15110

    Excess expenses, losses and deficits:  Set-off of BLAGAB non-trading deficits on intangible fixed assets: FA12/S88
12. LAM15120

    Excess expenses, losses and deficits:  Set-off of Long-term Business Fixed Capital and other non-trading loss on intangible fixed assets
13. LAM15130

    Excess expenses, losses and deficits: Set-off BLAGAB UK property and overseas property  business losses: FA12/S87
14. LAM15140

    Excess expenses, losses and deficits:  Set-off Long-term Business Fixed Capital property business losses
15. LAM15150

    Excess expenses, losses and deficits: Group relief – a brief summary
16. LAM15200

    Excess expenses, losses and deficits: Introduction to loss reform CTA10/Part 5A CTA10/ Part 7A
17. LAM15210

    Excess expenses, losses and deficits: Insurer carrying on BLAGAB business - calculating the maximum set-off of carried forward losses against total profits
18. LAM15300

    Excess expenses, losses and deficits: Loss reform: shock losses: Introduction CTA2010/SS269ZJ-269ZO
19. LAM15310

    Excess expenses, losses and deficits: Loss restriction: switching off the loss restriction when there is a shock loss: Has there been a shock loss? CTA10/259ZM
20. LAM15320

    Excess expenses, losses and deficits:  Loss reform: shock losses: solvency loss and shock loss threshold company that has no ring-fenced funds CTA2010/S269ZN and CTA2010/S269ZO
21. LAM15330

    Excess expenses, losses and deficits:  Loss reform: shock losses: solvency loss CTA2010/S269ZO and shock loss threshold when company has ring-fenced funds
22. LAM15340

    Excess expenses, losses and deficits: Loss reform: shock losses: quantifying the shock loss when the shock loss period is not an accounting period CTA10/S269ZK
23. LAM15350

    Excess expenses losses and deficits: Loss reform: shock losses: requirements for a valid shock loss claim: CTA10/S269ZK and CTA10/S269ZL
24. LAM15360

    Excess expenses, losses and deficits: Loss reform: shock losses: Using shock losses CTA10/S269ZJ
25. LAM15400

    Excess expenses, losses and deficits: Loss reform: deduction of carried forward losses from BLAGAB trade profits 1 April 2017 to 5 July 2018 FA12/S124D
26. LAM15410

    Excess expenses, losses and deficits:  Loss reform: companies carrying on BLAGAB- the maximum set-off of carried forward losses against total profits 1 April 2017 and 5 July 2018 CTA10/S269ZE