I have a client that used to run his trading business through his limited company. This trade reduced to nothing and he started farming under the same company. This farming has built up large losses but he has now again started the original trade within the same acconts. My colleague has put both trades through the accounts but has correctly split them out on the tax computation. My problem is the CT600. The losses cannot, of course be set against the small trading profit which will have a tax liability. How to split them out and show them on the CT600? Anyone have any experience of this?