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HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CTM01000
  3. CTM04500

Corporation Tax: trading losses - relief against total profits: contents

  1. CTM04505
    Introduction
  2. CTM04507
    Preceding accounting periods: contents
  3. CTM04570
    Evidence of loss
  4. CTM04580
    Claims
  5. CTM04590
    Late claims
  6. CTM04600
    Restriction of relief for uncommercial trading
  7. CTM04610
    Restriction of relief for uncommercial trading - meaning of 'profit'
  8. CTM04620
    Restriction of relief for uncommercial trading - meaning of 'larger undertaking'
  9. CTM04630
    No relief for losses of a company that carries on a trade outside the UK
  10. CTM04710
    Restrictions for farming companies
  11. CTM04730
    Restrictions for farming companies - commencement and cessation
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