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