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Companies

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 4: Business loss reliefs Overview Carry forward loss relief – pre-1 April 2017 Restriction on loss relief from 1 April 2017 Loss relief claims after 1 April 2017 for losses arising before 1 April 2017 Loss relief claims after 1 April 2017 for losses arising on or after 1 April 2017 Relief against total profits Terminal loss relief (s 39) Group relief Group relief – surrender of losses arising before 1 April 2017 Group relief – surrender of losses on or after 1 April 2017 Anti-avoidance Change in ownership (loss-buying) Transfer of trade without a change in ownership Targeted anti-avoidance rule for corporate losses ...

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