Market leading insight for tax experts
View online issue

Revisiting loss claims

© Copyright LexisNexis 2025. All rights reserved.
29 May 2014
Card image Michael Avient

Michael Avient reviews the decisions in Cotter, Rouse and De Silva and provides considerations for advisers when advising on loss carry-back claims.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
T Pawar v HMRC
24 September 2025
MBP Europe Ltd v HMRC
24 September 2025
Circleplane Ltd v HMRC
24 September 2025
IN BRIEFRSS Read all
More on s 455
24 September 2025 / Peter Vaines
MOST READ Read all
P Collingwood v HMRC
17 September 2025
UK-Vietnam tax treaty updated
10 September 2025
Copyright © 2025 LexisNexis
Top