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BT16/P2 Losses - Opening and Closing Year Rules

This class was created by Brainscape user Amelia .. Visit their profile to learn more about the creator.

By: Amelia .
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Decks in this class (4)

Opening Year Losses (s.72)
What loss relief is available in ...,
What years does early years trade...,
What is a s72 claim set against
5  cards
Overlap Losses
What happens if a trader incurs a...,
As hmrc does not permit the doubl...,
Overlap losses illustration
4  cards
Closing Years Losses (s.89) terminal loss relief
What loss relief is available whe...,
What does a s89 claim allow a tra...,
What is the terminal loss period ...
6  cards
Loss Relief Upon Incorporation (s.86)
What loss relief is available for...,
How is the loss relieved,
What are the 3 requirements to qu...
3  cards

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BT16/P2 Losses - Opening and Closing Year Rules

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