– see also Capital losses - corporation tax

Deductions allowance

Company with gains only

Commentary – Ford on Tax Losses 10.6

Groups

Definition

Commentary – Ford on Tax Losses 16.2.2

Election to transfer gains and losses

Commentary – Ford on Tax Losses 16.2.3

Overview

Commentary – Ford on Tax Losses 16.2

Restrictions on creating and relieving losses

Commentary – Ford on Tax Losses 16.2.4