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4.103: Treatment of “relevant trading losses”

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 4: Losses, Collection of Tax at Source and Charges on Income 4.1: Losses Case law: can corporation tax losses be set against profits subject to income tax? Relief on value basis for relevant trading losses ...

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