Although extremely valuable to emerging companies in particular, the complexities involved in testing the ability to utilise losses are often underestimated. This presentation looks at the current rules affecting the recoupment of losses for companies, particularly in light of the 2005 changes and their subsequent amendment. Topics covered include:
- brief history of the loss recoupment rules
- structure of loss recoupment rules
- relaxation of rules
- the application of the loss recoupment rules to the SME market
- briefly touch on widely held companies/consolidation
- includes case studies.