Non-trading losses on intangible fixed assets
Carry forward (losses arising before April 2017)
Commentary –
Ford on Tax Losses 9.3.3
Carry forward (losses arising from April 2017)
Commentary –
Ford on Tax Losses 9.3.2
Generally
Commentary –
Ford on Tax Losses 9.3
Relief in period of loss
Commentary –
Ford on Tax Losses 9.3.1