Corporation Tax Loss Relief

(3 reviews)

by Lucy Webb

Revised and up to date for 2025/26. Loss planning is crucial for your business and clients. Get to grips with types of losses, the process and complexities involved in receiving loss relief, and the significant reforms to the treatment of carried-forward losses and corporate capital losses.

price £100+vat
cpd hours 4 CPD hours
access 120 days' access

Use ACPD101 for 10% off any purchase.

This course will enable you to

  • Understand common types of losses and why effective loss planning is crucial for your clients
  • Get up to date with the changes introduced by corporate income loss restriction (CILR) and corporate capital loss restriction (CCLR)
  • Consider the pre-CILR loss relief provisions
  • Get to grips with the complexities involved with CILR and CCLR

About the course

Corporation tax loss relief is a complex area. Not only do you have to contend with numerous types of losses such as trading and capital, but you also need to be familiar with the different rules and restrictions regarding these reliefs.

This course offers a detailed guide to the corporation tax loss regime and looks at why loss planning is crucial for your businesses and clients. Get to grips with types of losses, the process and complexities involved in receiving the relief, and the significant reforms to the treatment of carried-forward losses and corporate capital losses.

Look inside

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Contents

  • Understanding corporation tax losses
    • Loss relief
    • Trading losses
    • Non-trading loan relationship deficits
    • Property losses
    • Management expenses
    • Winning and losing
    • Capital losses
    • The importance of record keeping
  • Receiving relief
    • Corporate income loss restriction
    • Utilising loss
    • Corporate capital loss restriction
    • Change in company ownership
    • TAAR
  • Old rules
    • Trading losses
    • Learning the rules
    • Pre-2017 non-trading loan relationship deficits
    • Property losses
    • Expenses of management
    • Capital losses
    • Priority of losses
  • New rules
    • Post-April 2017 trading losses
    • Terminal loss relief
    • Going forward
    • Post-April 2017 non-trading loan relationship deficits
    • Other losses
    • The deductions allowance

How it works

Author

Lucy Webb

Lucy is a chartered accountant (ACA) and chartered tax adviser (CTA). She gained her experience in practice at Deloitte, working for multinational clients as well as clients within the asset management industry.

Reviews

3.5
(3 reviews)
5
4
3
2
1
 
 
 
 
    BT
    Blanca T
    12 Feb 2025
    12 Feb 2025
    Very informative
    PG
    Paulina G
    23 Dec 2023
    23 Dec 2023
    It is disappointing that we focus so much on what happened 6 years ago and do not give examples of recent changes affecting groups.
    SL
    Stuart L
    29 Oct 2021
    29 Oct 2021
    losses with covid are more likely for client companies and 3 year carry back extension is welcome
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Use ACPD101 for 10% off any purchase.