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Corporation Tax Loss Relief

  • 21-10-2009 10:18am
    #1
    Stabshauptmann
    Registered Users, Registered Users 2 Posts: 4,885 ✭✭✭


    Have I got these in the right order, and am I missing any?

    s 396(1) Trading Losses from previous periods carried forward
    s 396(A) Trading Losses from current period carried back against immediately proceeding period
    s 243(A) Charges against trading income
    s 243(A) Charges on a value basis
    s 396(B) Other losses on a value basis
    s 397 Terminal Loss relief


Comments

  • #2
    Bobby1984
    Registered Users, Registered Users 2 Posts: 269 ✭✭Bobby1984


    I would think that s420B group relief would be used after s396B but before terminal loss relief.

    Other than that i think you have it spot on.


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