Introduction to Trading loss reliefs – Current period and carry back relief of Trading losses

The FA 2018 lectures are used for chapter 18.

The differences between the Study Notes used in the lectures and those you are using for FA 2019 are as follows:
As stated in the Chapter 16 lectures, what we now refer to as “Accounting Periods” were known as “Chargeable Accounting Periods” prior to FA 2019, so you will hear the old “Chargeable Accounting Period” term used in the lecture.
In lecture 18.1 reference is made to the higher corporation tax rate applied before FY 2017 and as discussed in the chapter 16 lectures it is very unlikely that a question would now be set that required students to go back and deal with such an old accounting period.
The differences in the dates used in the examples are as follows:
Example 1 – the accounting period (AP) used in the lecture was “year ended 31.3.19” whereas in the FA 2019 Study Notes it is “year ended 31.3.20”
Example 2 – the AP’s used in the lecture were “years ended 31.3.17 through to 31.3.19” whereas in the FA 2019 Study Notes it is “years ended 31.3.18 through to 31.3.20”
Example 3 – the AP’s used in the FA 2019 Study Notes are 2 years later than in the FA 2018 lectures
Example 4 – the AP’s used in the FA 2019 Study Notes are 1 year later than in the FA 2018 lectures
Example 5 – the AP’s used in the FA 2019 Study Notes are 2 years later than in the FA 2018 lectures