+44 203 3644 500
caroline.philpott@lexisnexis.co.ukB1212 Income tax losses 1
Tolley CPD
Income tax losses 1
Kevin Read
Seminar
This Seminar is 16 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) The default position
- 3) Terminal loss relief
- 4) Example
- 5) Terminal loss calculation (working to nearest whole months)
- 6) Impact of a terminal loss claim
- 7) Losses incurred in the first 4 fiscal years of trade (s.72 ITA 07)
- 8) Measuring a s.72 loss
- 9) Example
- 10) Trading profit assessments and available losses (using round months)
- 11) Cont.
- 12) Time limits for s.89 and s.72 claims
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