The session will provide an overview for the preparation of the relevant TRAs within the Income Tax Return for Capital Allowances, Capital Gains/Losses and Trading Losses.

This session will provide insight mainly for tax practitioners to prepare the relevant Tax Return Attachments (TRAs).
The session will focus on TRA 5 which relates to the claiming of Capital Allowances by Maltese entities. TRAs 16/17 to report a Capital Gain/Loss made and TRAs 19/20 which relates to Maltese entities claiming/surrendering of Trading losses between group entities.