I think you are confusing what are the different rules for individuals in income tax with the rules for companies in corporation tax. If an individual incurs a property income loss then it will be carried forward against future property income If a company incurs a property income loss then it will be relieved against the total profits of the company for that chargeable accounting period When dealing with MCQ’s always make sure that you look firstly at whether it is income tax or corporation tax that you are dealing with!