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Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Find out about the type of losses your company can offset against profits in future accounting periods.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
How to work out and claim Corporation Tax relief on trading losses.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
This tax information and impact note is about a temporary extension to carry back of trading losses.
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