• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

Iffi

Profile picture of Iffi
Active 8 years ago
  • Topics: 1
  • Replies: 1
  • ☆
  • Profile
  • Forums
  • Topics Started
  • Replies Created
  • Engagements

Forum Replies Created

Viewing 1 post (of 1 total)
  • Author
    Posts
  • May 16, 2014 at 7:21 pm #169103
    5a93d6d1b24ee67a59bfcb2bc705a4ffbfd15120e5d8fc64ea9a33ab066c4e9c 80Iffi
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    Hi,

    If a SME has a trading loss after deducting the 225% of r&d relief; how long can this be c/f forward for? (Assuming there’s only a little amount of profit in the next year and it decides not to opt for the 11% tax credit on losses for whatever reason).

  • Author
    Posts
Viewing 1 post (of 1 total)

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • hadehola on The Nature of Performance Management – ACCA Advanced Performance Management (APM)
  • John Moffat on The cost of capital (part 2) – ACCA (AFM) lectures
  • John Moffat on Activity Based Costing part 1 – ACCA Performance Management (PM)
  • akampuriraperuth on Chapter 3 – Property Income and Investments – Individuals TX-UK FA2023
  • Arosh on The cost of capital (part 2) – ACCA (AFM) lectures

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in