I am getting confused on the new Corporation Tax Losses rules. Not sure if you can still carry them back.
My clients year end is 31st March. In 2018 made a loss, in 2017 made a loss that was carried back to 2016. Still enough profit from 2016 to sop up the loss of 2018 if I can carry it back. Can I?
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You'd be best to have a look at the HMRC Company Taxation Manual, unless you have other resources.
Take a look at
(CTA) 2010, s37(1)(2)(3)(b)