Capital gains – companies
– 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