OT21045 - Corporation Tax Ring Fence: Losses and Group Relief: contents

1. OT21050

   Loss Relief Restrictions
2. OT21051

   Overview of loss relief
3. OT21053

   Group Relief
4. OT21055

   Losses Carried Forward: Losses arising before 1 April 2017
5. OT21056

   Losses Carried Forward: Losses arising after 1 April 2017
6. OT21056A

   Losses Carried Forward: Losses arising after 1 April 2017: Decommissioning losses arising after 1 April 2017
7. OT21056B

   Losses Carried Forward: Losses arising after 1 April 2017: Non-decommissioning losses arising after 1 April 2017: Ring fence trade
8. OT21056C

   Losses Carried Forward: Losses arising after 1 April 2017: Non-decommissioning losses arising after 1 April 2017: Total profits
9. OT21056D

   Losses Carried Forward: Losses arising after 1 April 2017: Non-decommissioning losses: Group relief
10. OT21057

    Losses Carried Forward: Restricted relief
11. OT21058

    Losses Carried Forward: Integrity of the ring fence
12. OT21060

    Carry back of abandonment & decommissioning losses
13. OT21065

    Extended carry back for general decommissioning and terminal losses
14. OT21066

    Extended carry back for general decommissioning and terminal losses - example
15. OT21067

    Losses and Group Relief: Change in Company Ownership: Introduction
16. OT21068

    Losses and Group Relief: Change in Company Ownership: Treatment of losses
17. OT21069

    Losses and Group Relief: Change in Company Ownership: Major change in nature or conduct of a ring fence trade
18. OT21069A

    Losses and Group Relief: Change in Company Ownership: Marginal cases
19. OT21069B

    Losses and Group Relief: Change in Company Ownership: Examples
20. OT21069C

    Losses and Group Relief: Change in Company Ownership: HMRC’s approach to dealing with transactions