CTM05000 - Corporation tax: restriction on relief for carried-forward losses: contents
-
CTM05010Introduction
-
CTM05020Restricted losses
-
CTM05030Overview of calculation
-
CTM05040Modified total profits
-
CTM05050Trading, non-trading profits and chargeable gains
-
CTM05060In-year reliefs
-
CTM05070Qualifying profits
-
CTM05080Relevant profits
-
CTM05090Relevant maxima
-
CTM05100Interaction with other reliefs
-
CTM05110Company has more than one trade
-
CTM05120Deductions allowance general
-
CTM05130Deductions allowance for a company not in a group
-
CTM05140Deductions allowance for a company in a group for a whole accounting period
-
CTM05150Deductions allowance for a company in a group for part of an accounting period
-
CTM05160Deductions allowance definition of a group
-
CTM05170Deductions allowance procedure for groups
-
CTM05180Deductions allowance nominated companies
-
CTM05190Group deductions allowance
-
CTM05200Group allowance allocation statement
-
CTM05210Maximum deductions allowance that can be allocated to a company
-
CTM05220Excessive group deductions allowance allocated
-
CTM05230Deductions allowance and the company tax return
-
CTM05240Example 1: company using only streamed carried-forward losses
-
CTM05250Example 2: company using streamed and relevant deductions
-
CTM05260Examples 3 and 4: companies using relevant deductions only
-
CTM05270Example 5: companies with restricted carried-forward capital losses
-
CTM05280Increase of deductions allowance in connection with onerous or impaired leases