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CTM04920 - Corporation tax: CT loss reform: commencement: example 2: alternative treatment of NTLRDs arising in the AP straddling 1 April 2017

CTM04920 - Corporation tax: CT loss reform: commencement: example 2: alternative treatment of NTLRDs arising in the AP straddling 1 April 2017

https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm04920

seen at 11:38, 12 November in Search.
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