Corporate Tax Losses Refresher (Jun 23)
Category: Tax | Duration: 1hr | Tag: VODUK2335 | Type: Video | Speaker: Rebecca Benneyworth | Date: 06/06/2023 10:00
Course Details
In this session, Rebecca reminds you of the current reliefs available for corporation tax losses and the limitations on relief. The session covers:
- Trading losses – in year relief and carry back to previous period.
- Carry forward losses – restrictions on relief and the mechanics of carry forward loss relief.
- Restrictions on capital losses brought forward.
- Surrendering R & D losses
- Relief for other losses including property losses and losses on non-trading loan relationships.
CPD Course Speaker
Rebecca Benneyworth Training
Rebecca Benneyworth
Rebecca is an ICAEW Chartered Accountant. She is a lecturer, writer and consultant on a variety of taxes, lecturing extensively throughout the UK, to accountants, business people and also to HMRC and the Treasury. She has her own accountancy practice based in Gloucestershire, with a variety of small business and personal tax clients.
During the last two years, this has become a 100% digital practice. She is Chair of the HMRC Digital Advisory Group, providing help and support to HMRC in understanding the challenges that Making Tax Digital presents to small businesses and their advisers.
She is also a member of the Admin Burdens Advisory Board, an independent advisory group to HMRC monitoring the burdens which the tax system imposes on businesses.
During the last two years, this has become a 100% digital practice. She is Chair of the HMRC Digital Advisory Group, providing help and support to HMRC in understanding the challenges that Making Tax Digital presents to small businesses and their advisers.
She is also a member of the Admin Burdens Advisory Board, an independent advisory group to HMRC monitoring the burdens which the tax system imposes on businesses.