Carry back on cessation

Commentary – Ford on Tax Losses 8.2.3

Carry forward

Commentary – Ford on Tax Losses 8.2.4

Change of ownership (losses on)

Commentary – Ford on Tax Losses 8.2.10

Companies in partnership

Commentary – Ford on Tax Losses 8.2.11

Farming and market gardening

Commentary – Ford on Tax Losses 8.2.9

Generally

Commentary – Ford on Tax Losses 8.2

Group relief

Commentary – Ford on Tax Losses 8.2.7Ford on Tax Losses 9.2.1

Intangible fixed assets

Commentary – Ford on Tax Losses 8.2.5

Overview

Commentary – Ford on Tax Losses 8.2.1

Relief against total profits

Commentary – Ford on Tax Losses 8.2.2

Research and development

Commentary – Ford on Tax Losses 8.2.6

Restrictions

Carried forward losses

Commentary – Ford on Tax Losses 8.2.10

Companies in partnership

Commentary – Ford on Tax Losses ¶3Ford on Tax Losses 8.2.11

Farming and market gardening

Commentary – Ford on Tax Losses 8.2.9

Losses on change of ownership

Commentary – Ford on Tax Losses 8.2.10

Overview

Commentary – Ford on Tax Losses 8.2.8

Terminal losses

Commentary – Ford on Tax Losses 8.2.3