HMRC Brief 60/09 issued on 11 September (see www.lexisurl.com/5ZTSS) answers a number of questions concerning the practical implications of HMRC Brief 30/09 (see www.lexisurl.com/oORv4).
Space does not permit reproduction of Brief 60/09 here but listing the questions posed and answered will assist readers in deciding whether the Brief will be of assistance in their particular circumstances.
Losses accrued in tax years prior to 1996/97
Q1. Where a pre-1996/97 loss has been calculated but remains unused it may have been shown in a pre-self-assessment return or included in the summary record of the totals of unused losses in a...
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HMRC Brief 60/09 issued on 11 September (see www.lexisurl.com/5ZTSS) answers a number of questions concerning the practical implications of HMRC Brief 30/09 (see www.lexisurl.com/oORv4).
Space does not permit reproduction of Brief 60/09 here but listing the questions posed and answered will assist readers in deciding whether the Brief will be of assistance in their particular circumstances.
Losses accrued in tax years prior to 1996/97
Q1. Where a pre-1996/97 loss has been calculated but remains unused it may have been shown in a pre-self-assessment return or included in the summary record of the totals of unused losses in a...
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:
