Charities

Companies in partnership

Generally

Non-trading deficits arising from 1 April 2017

Carry forward

Companies with investment business

Group relief

Overview

Set against profits of deficit period

Set against profits of previous 12 months

Non-trading deficits arising to 31 March 2017

Carry back

Carry forward

Group relief

Non-trading

Set against same year profits

Pre-trading

Trading debits

Types of loan relationship