1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

22.13Losses/Management Expenses TCA97 s396A Trading losses are computed in the same manner as trading profits. A trading loss can be: (a) Set off against relevant trading income in the same accou...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016