Commentary

D2.201B Group relief—summary of divisional content

Corporate tax
Corporate tax | Commentary

D2.201B Group relief—summary of divisional content

Corporate tax | Commentary

D2.201B Group relief—summary of divisional content

The following table provides an overview of the main group relief topics covered in the commentary together with the relevant link to each area.

SummaryLink
Definition of a group and consortia for group relief: conditions to form a group; profit distribution test; notional winding up testD2.205–D2.208
Group relief and use of current year and carried forward losses: losses eligible for group relief; interaction and priority of group relief and other loss claims; effective use of losses within a groupD2.209–D2.210
Computational rules for group relief and current year lossess: calculating the maximum group

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