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.