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caroline.philpott@lexisnexis.co.ukB989 Corporation tax loss relief reform
Tolley CPD
Corporation tax loss relief reform
Robert Jamieson
Seminar
This Seminar is 21 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Current relief
- 3) What the new rules will cover
- 4) Consultation document
- 5) Main aims
- 6) From 1 April 2017
- 7) Capital losses
- 8) Major change in the nature or conduct of trade
- 9) Summary proforma
- 10) Points to note
- 11) Example
- 12) Step 1 - Calculate the amount of profit to which the 50% restriction will apply
- 13) Step 2 - Calculate additional loss with 50% restriction
- 14) Summary after reliefs
- 15) Going forward
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