Ctm06700 - corporation tax: loss buying: accounting periods from 1 april 2017 - hmrc internal manual

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CTM06700 - CORPORATION TAX: LOSS BUYING: ACCOUNTING PERIODS FROM 1 APRIL 2017 * CTM06705 Introduction * CTM06710 Modification of pre-existing provisions * CTM06715 Provisions introduced in


F(No 2)A 2017 * CTM06720 Change in company ownership * CTM06725 Change in ownership occurs mid-accounting period * CTM06730 Five year period ends mid-accounting period * CTM06735 Related


companies and co-transferred companies * CTM06740 Major change in the business of a transferred company * CTM06780 Assets transferred between companies * CTM06810 Restriction of group relief


for carried-forward losses * CTM06850 Transfer of trade Previous page Next page Print this page