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TRADING-LOSSES


Losses and major changes in the trade or business premium
Card image John Angood
Card image James Hewitt
John Angood and James Hewitt (BDO) provide a back to basics guide.
7 May 2025
Lockdown: tax on prolonged business interruption premium
Card image Catherine Hill
Catherine Hill (Macfarlanes) sets out a series of recommendations for businesses to mitigate adverse tax consequences following lockdown.
11 February 2021
Corporation tax loss relief: CILR and the deductions allowance premium
Card image Sarah Squires
Sarah Squires (Old Square Tax Chambers) reviews the operation of the loss restriction, the deductions allowance and the related compliance issues.
7 October 2019
The new corporation tax carry forward loss reliefs premium
Card image Sarah Squires
Sarah Squires (Old Square Tax Chambers) provides a practice guide to the post-2017 (income) loss landscape.
29 August 2019
Leekes and loss streaming premium

Helen Cox and Kassim Meghjee (Mishcon de Reya) consider the case’s progress through the courts and the practical impact of the Court of Appeal decision.

21 June 2018
Distress in North Sea oil and gas assets: tax traps for the unwary premium
Card image Serena Lee
Card image Stuart Sinclair
Stuart Sinclair and Serena Lee (Akin Gump) explain the tax issues for investors in companies operating on the UK Continental Shelf. 
 
26 April 2018
The draft Finance Bill 2017 rules on CT losses premium
Card image Ben Jones
Card image Dean Andrews
From 1 April 2017, there will be a substantial change to how corporation tax losses can be carried forward. Ben Jones and Dean Andrews (Eversheds Sutherland) examine the detail.
 
23 February 2017
SME update premium
Card image Paula Tallon
Paula Tallon (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.
 
20 September 2016
English Holdings: CT losses against IT profits
Card image Kevin Offer

Kevin Offer (Gabelle) reviews the case of English Holdings Ltd v HMRC, where corporate losses were claimed against income.

4 August 2016
Transfers of trade, loss relief and post cessation income premium
Card image Anthony Newgrosh

Anthony Newgrosh (BKL) answers a query on transfers of trade, loss relief and post-cessation income

30 April 2015
EDITOR'S PICKstar
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Lexgreen Services Ltd v HMRC
3 September 2025
W Tinkler v HMRC
3 September 2025
Clear Pay Payroll Ltd v HMRC
3 September 2025
IN BRIEFRSS Read all
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T Masters v HMRC
27 August 2025
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