Published on 30 Sep 98
by THE TAX INSTITUTE
This paper has major sections dealing with company losses, change of ownership of listed companies, company capital losses, loss transfers, anti-avoidance (the use of company tax losses to avoid income tax), the new net capital loss anti-avoidance regime, and the transfer of net capital losses within wholly owned groups of companies.
Christopher J BEVAN
Current at 18 January 2012
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