Trading losses (companies)
Carry back on cessation
Commentary –
8.2.3
Carry forward
Commentary –
8.2.4
Change of ownership (losses on)
Commentary –
8.2.10
Companies in partnership
Commentary –
8.2.11
Farming and market gardening
Commentary –
8.2.9
Generally
Commentary –
8.2
Group relief
Intangible fixed assets
Commentary –
8.2.5
Overview
Commentary –
8.2.1
Relief against total profits
Commentary –
8.2.2
Research and development
Commentary –
8.2.6
Restrictions
Carried forward losses
Commentary –
8.2.10
Companies in partnership
Farming and market gardening
Commentary –
8.2.9
Losses on change of ownership
Commentary –
8.2.10
Overview
Commentary –
8.2.8
Terminal losses
Commentary –
8.2.3
