Company Tax Losses - Getting it Right

COVID-19 has brought losses into focus for even the most successful of companies. This topical session considers the loss reliefs available for companies including group aspects when carrying out trading and investment activities. The session will cover a range of different types of losses and the reliefs available with practical examples and compliance requirements. As well as providing explanations on how such reliefs are used, the session focuses on considerations which may affect their optimum use where relevant.

Specifically, the following will be covered:

• Factors to consider when using loss reliefs for companies
• Trading loss reliefs for corporation tax purposes
• Capital allowance aspects of losses
• UK and overseas property losses
• Loan relationship deficits
• Investment business and losses
• Capital losses and companies
• Administration