Question：What is the latest date by which a claim for current year loss relief must be made by a company in respect of a loss suffered in the year ended 30 June 2012?
A. 05-Apr-17
B. 05-Apr-15
C. 30-Jun-16
D. 30-Jun-14
The correct date is:D
A loss relief claim for relief against current or prior period profits must be made within two years of the end of the accounting period in which the loss arose.
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