D1.625 Intangible Credits—Reversal Of Previous Accounting Loss

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Commentary

Corporate tax

Where in a period of account a gain is recognised in determining a company's profit or loss for an accounting period, reversing (in whole or in part) a loss in an earlier accounting period for which a debit was brought into account for tax

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D1.625 Intangible credits—reversal of previous accounting loss

Corporate tax

D6.503 International movement of capital—reportable transactions and events

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

B8.210 Restrictions on sideways loss relief

E4.115 Employment income—place of performance of duties

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

C2.106 Deferred and contingent consideration on disposals

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D1.625 Intangible credits—reversal of previous accounting loss

Corporate tax

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