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Trading Loss Relief

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Trading Loss Relief

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by JillyB.
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  • December 1, 2022 at 3:22 am #672993
    cristen
    Participant
    • Topics: 7
    • Replies: 2
    • ☆

    Like loss relief for a company, does trading loss relief also have a limit of 12 months for carry back relief?
    Is it current then carry back 12 months and then carry forward?
    This is excluding the 4 years of trading rule for when a business has started trading and 3 years carry back for cessation.

    December 1, 2022 at 3:35 pm #673046
    JillyB
    Keymaster
    • Topics: 0
    • Replies: 899
    • ☆☆☆☆

    Ltd Co losses are more restrictive than for sole traders.
    You must do a current year claim before you carry back 12 months with any balance c/fwd.
    There is no special opening years loss relief.

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