Opening Year Loss Relief

This topic has 2 replies, 2 voices, and was last updated 8 years ago by yceng1.

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August 17, 2017 at 2:05 pm #402214
yceng1
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Dear Tax Tutor,

Is Opening Year Loss Relief applicable also to tax adjusted loses for corporation tax?

Thanks.
August 20, 2017 at 4:02 am #402531
Tax Tutor
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NO! There are different rules for individuals (unincorporated traders) compared to companies dealt with in different chapters of the notes – they must be learned separately and not confused.
August 21, 2017 at 7:45 am #402720
yceng1
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Dear Tax Tutor,

Noted and thank you.
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