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Loss Restriction - Change of Ownership
Автор: Aileen Edgar - ACCA ATX tutor
Загружено: 2024-11-12
Просмотров: 652
Описание:
In this video I take a look at the area of loss restriction when there has been a change of ownership of a company and if there has been a MCINOCOT (Major change in nature or conduct of trade).
I guide you through how a company's trading loss is restricted in the ways it can be used where we have both a change in ownership and a MCINOCOT in the same 5 year period.
I help you understand how to spot that 5 year period using a couple of straight-forward examples.
If you are interested in finding out more on the courses I offer please go to www.aileenedgar.com for more information
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