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HMRC internal manual

Company Taxation Manual

Groups: group relief: surrendering company not UK resident: contents

  1. CTM81502
    Outline
  2. CTM81505
    Companies affected
  3. CTM81506
    Commencement
  4. CTM81510
    Amount of the loss - overview
  5. CTM81515
    Amount of the loss - the equivalence condition
  6. CTM81520
    Amount of the loss - the EEA tax loss condition
  7. CTM81525
    Amount of the loss - the qualifying loss condition
  8. CTM81530
    Amount of the loss - the qualifying loss condition - current & previous periods
  9. CTM81535
    Amount of the loss - the qualifying loss condition - future periods
  10. CTM81540
    Amount of the loss - the qualifying loss condition - not otherwise given
  11. CTM81545
    Amount of the loss - the precedence condition
  12. CTM81550
    Amount of the loss - the unallowable loss rule
  13. CTM81555
    Amount of the loss - unallowable losses and arrangements
  14. CTM81560
    Amount of the loss - UK recomputation
  15. CTM81565
    Amount of the loss - UK recomputation - residence
  16. CTM81570
    Amount of the loss - UK recomputation - accounting periods
  17. CTM81575
    Amount of the loss - UK recomputation - capital allowances
  18. CTM81580
    Amount of the loss - UK recomputation - intangible assets
  19. CTM81585
    Amount of the loss - UK recomputation - loan relationships & derivative contracts
  20. CTM81590
    Amount of the loss - comparison of UK and overseas loss
  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