Corporation Tax Loss Relief

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.