B1283 Further guidance on extended loss carry-back claims
Tolley CPD
Further guidance on extended loss carry-back claims
Robert Jamieson
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 extended carry back
- 3) Establishing the loss
- 4) De minimis loss claims
- 5) Details required for a de minimis claim
- 6) Non-de minimis claims
- 7) Loss carry-back allocation statements
- 8) Group cap of £2 million
- 9) Unincorporated businesses
- 10) Points to note