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corporation tax trading loss carry forward . help please !!

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › corporation tax trading loss carry forward . help please !!

  • This topic has 1 reply, 2 voices, and was last updated 14 years ago by Tax Tutor.
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  • May 26, 2011 at 12:14 am #48629
    sameed
    Member
    • Topics: 40
    • Replies: 97
    • ☆☆

    suppose if we have three periods
    y/e 30.9.09
    p/e 31.3.10 ( 6 months)
    y/e 31.3.11
    if a trading loss arises in y/e 31.3.11 how we will carry back it? please give the reason as well !! thank you

    May 26, 2011 at 9:16 am #82346
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    The trading loss must be offset in the current year first. Any remaining losses can then be carried back against the 6 M to 31/3/10 then carried back against 30/9/09 but maximum offset is 6/12 of the total income and gains before gift aid. That way the loss has been carried back 12 months
    Hope this helps

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