Losses from trade - offset or c/fwd

[Donalanseo]

If one has trading losses from sole trader business and other paye income ( assuming enough for max relief) is is it best to offset loss against other income or carry forward against future trading profit.

More concerned about overall tax bill as opposed to timing/ cash flow.

Eg. Is there any prsi/ USC benefit from either option over the other.

Thanks

 

[jpd]

Does this help https://www.revenue.ie/en/tax-profe...ains-tax-corporation-tax/part-12/12-01-02.pdf