The losses and other amounts which a company may be able to surrender as group relief under CTA 2010, Pt. 5 are split into two categories:

(1)trading losses, excess capital allowances, and a non-trading deficit on the company’s loan relationships (see below for these); and

(2)qualifying charitable donations (previously charges on income), UK property business losses, management expenses, and a non-trading loss on intangible fixed assets.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.