Loss reliefs

Loss reliefs guidance:

FORTHCOMING CHANGE relating to a corporate capital loss restriction: Finance Bill 2019–20 will introduce a corporate capital loss restriction (CCLR), limiting companies’...

Practice Note

FORTHCOMING CHANGE relating to a corporate capital loss restriction: Finance Bill 2019–20 will introduce a corporate capital loss restriction (CCLR), limiting companies’...

Practice Note

A company that has incurred a trading loss in an accounting period can, in general, use that loss by: • making a claim to set it against total profits from the same...

Practice Note

The intangible fixed asset regime Companies within the charge to corporation tax are generally subject to the intangible fixed assets regime (the IFA regime) in respect...

Practice Note

All companies within the charge to corporation tax can deduct qualifying charitable donations from their total profits, after all other deductions have been made (other...

Practice Note

Part 14 of the Corporation Tax Act 2010 (CTA 2010) (the Part 14 rules) contains anti-avoidance provisions designed to stop a profitable organisation from reducing its...

Practice Note

A UK company that has incurred a loss in its UK property business for an accounting period can, in general, use that loss by: • setting it against total profits from the...

Practice Note

What is a loss? The general concept of 'loss' is not defined in corporation tax legislation. The natural meaning of loss in the context of a business is the amount by...

Practice Note
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