Show Summary Details

Chapter 9: Losses

Partnership Taxation 2019/20

Author:
David Whiscombe
Publisher:
Bloomsbury Professional
Law Stated At:
1 April 2019
Division of loss Interaction of loss relief and overlap relief Choice and change of accounting date ITA 2007, s 64 claim to set off loss against general income Extension of ITA 2007, s 64 claim to capital gains ITA 2007, s 72 claim to carry back new business loss Losses carried forward under ITA 2007, s 83 Interaction with capital allowances Effect on loss claims of changes in partners ITA 2007, ss 89–91 terminal loss claims Transfer of a business to a company Time limits for loss claims Treatment of carry-back loss claims under self-assessment Effect of loss claims on NICs and tax credit claims ...

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.