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Relief for company trading losses

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 4: Trading Company and Investment Company Computations under CTSA Current year offset against total profits Temporary extended three-year carry-back against total profits Twelve-month carry-back against total profits Carry-forward against future trading profits Limits on post-31 March 2017 offset of brought forward losses Group relief for losses Increased group relief flexibility ...

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