i have recentlly 12/04/2010 filed returns for a client covering the years 2005/06 until 2009/10.
in these accounts are very significant losses for each of the first 4 years. the records were left with us on time and the fault for late filing will reside with us , there is no tax to pay but it is the carrying forward of allowances that causes great concern. we have received confirmation that the matter of carry forward of allowances is being presently reviewed by hmrc.
obviously any assistance would be appreciated