Trading losses (companies)
Carry back on cessation
Commentary –
Ford on Tax Losses 8.4
Carry forward
Change of ownership (losses on)
Commentary –
Ford on Tax Losses 8.3.3Ford on Tax Losses 12.2.2
Changes from 2017 (overview)
Commentary –
Ford on Tax Losses 8.1.2
Claiming
Commentary –
Ford on Tax Losses 8.3.2
Companies in partnership
Commentary –
Ford on Tax Losses 8.9
Farming and market gardening
Commentary –
Ford on Tax Losses 8.3.6
First principles
Commentary –
Ford on Tax Losses 8.2.1
Generally
Commentary –
Ford on Tax Losses 8.1
Group relief
Commentary –
Ford on Tax Losses 13.1
Intangible fixed assets
Commentary –
Ford on Tax Losses 9.1Ford on Tax Losses 9.2
Overseas permanent establishments
Commentary –
Ford on Tax Losses 8.10
Overview of reliefs available
Commentary –
Ford on Tax Losses 8.2.2
Relief against total profits
Carried forward
Commentary –
Ford on Tax Losses 8.5
Cessation of trade
Commentary –
Ford on Tax Losses 8.4
Claiming
Commentary –
Ford on Tax Losses 8.3.2Ford on Tax Losses 8.4.2
Farmers and market gardeners
Commentary –
Ford on Tax Losses 8.3.6
How relief is given
Commentary –
Ford on Tax Losses 8.3.1
Restrictions on relief (summary)
Commentary –
Ford on Tax Losses 8.3.3
Terminal losses
Commentary –
Ford on Tax Losses 8.4
Trades carried on wholly outside UK
Commentary –
Ford on Tax Losses 8.3.5
Uncommercial trades
Commentary –
Ford on Tax Losses 8.3.4
Research and development
Commentary –
Ford on Tax Losses 8.8
Restrictions
Carried forward losses
Companies in partnership
Commentary –
Ford on Tax Losses 8.9
Farming and market gardening
Commentary –
Ford on Tax Losses 8.3.6
Losses on change of ownership
Commentary –
Ford on Tax Losses 8.3.3Ford on Tax Losses 12.2.2
Overview
Commentary –
Ford on Tax Losses 8.3.3
Small or negligible trades
Commentary –
Ford on Tax Losses 8.5.6
Terminal losses
Commentary –
Ford on Tax Losses 8.4
Trades carried on abroad
Commentary –
Ford on Tax Losses 8.3.5
Uncommercial trades
Commentary –
Ford on Tax Losses 8.3.4