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trading losses

Trading losses and basis period reform premium icon
All at a loss
30 Sep 2024
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Maintaining the benefit of previous losses against future business profits

07 Oct 2014
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A property development company has substantial trading losses at the end of its first accounting period. In the second accounting period, no trading activity took place and the losses were simply carried forward

01 Apr 2014
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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death
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Would you like to be a judge for next year’s Taxation Awards? Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package
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Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability
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Would you like to be a judge for next year’s Taxation Awards? This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24
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