In its 2010 accounts a company used the enahanced element to create a loss and the relevant tax credit was repaid.
However the 2011 draft accounts show that the loss carried forwards could be relieved at a higher rate.
Can the 2010 CT600 be amended (it is still within time), and the loss carried forwards?
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I would have thought yes possibly. Do speak to the r&d guys in Cardiff though. They must be the best hmrc department to deal with.