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