Group relief: Difference between revisions

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* [[Claimant company]]
* [[Claimant company]]
* [[Consortium relief]]
* [[Consortium relief]]
* [[Group]]
* [[Group payment arrangements]]
* [[Group payment arrangements]]
* [[Surrendering company]]
* [[Surrendering company]]
* [[Tax relief]]
* [[Tax relief]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 16:28, 4 July 2022

UK Corporation tax.

A system of UK tax whereby a member of a group of companies may, in defined circumstances, pass a trading loss to another group company, enabling it to set the loss against its own trading profit, thereby reducing the amount of corporation tax payable by the group as a whole.


See also