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If you are:-
- a limited company who made a trading loss during an accounting period ending between 24 November 2008 and 23 November 2009; or - a sole trader/partnership who made a trading loss in either 2008/09 and 2009/10 did you make use of HMRC's temporary extension to carry back trading losses from one year to three years. If not, you still may be able to use this extension! |
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