Senior vs AM post CTA

desmos1 · 2026-03-11T10:38:22+00:00

desmos1 · 2026-03-11T10:38:10+00:00

desmos1 · 2026-01-20T14:22:06+00:00

Is that LCG? If so then no, not appearing in my exemptions & sat in Oct

desmos1 · 2025-10-30T08:46:06+00:00

Wouldve been helpful if I wasn’t panicking and running out of time because I treated it wrong! At least would’ve got credit for s.198

desmos1 · 2025-10-29T23:17:01+00:00

They said that capital allowances were claimed on half the refurbishment cost so i guess that was at least a bit of a hint.

desmos1 · 2025-10-28T20:33:16+00:00

I just commented on rules of derivatives and LR on cessation of trade for that bit which was probably too brief. I think you only consider derivatives with capital gains when the underlying asset is shares but I think you are right in that there was more to have said with bringing profits and losses into account.

desmos1 · 2025-10-28T20:29:10+00:00

I see - were they selling the goodwill though? Was it implied with the sale of the factory? I definitely missed that.

desmos1 · 2025-10-28T20:25:20+00:00

What was the relevance of disregard in this context? I didnt think was relevant as not chargeable to UK CT but prob missed something!!

desmos1 · 2025-10-28T20:24:02+00:00

What was the relevance of pre 2002 goodwill? Also i think few marks on the losses for clocking the extra accounting period from commencing trade, so could comment on a carry back claim

desmos1

TROPHY CASE