Trading losses (companies)
Carry back on cessation
Carry forward
Change of ownership (losses on)
Changes from 2017 (overview)
Claiming
Companies in partnership
Farming and market gardening
First principles
Generally
Group relief
Intangible fixed assets
Overseas permanent establishments
Overview of reliefs available
Relief against total profits
Carried forward
Cessation of trade
Claiming
Farmers and market gardeners
How relief is given
Restrictions on relief (summary)
Terminal losses
Trades carried on wholly outside UK
Uncommercial trades
Research and development
Restrictions
Carried forward losses
Companies in partnership
Farming and market gardening
Losses on change of ownership
Overview
Small or negligible trades
Terminal losses
Trades carried on abroad
Uncommercial trades