BIM75000 - Trade losses: general matters: contents
This chapter contains the following:
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Introduction |
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Forms of relief |
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When a loss is made |
The detailed guidance on trade losses is dealt with under the following headings:
- Claims to loss relief BIM75200.
- Types of loss relief BIM75400.
- Farming losses BIM75600.
- Restriction of relief BIM75700.
For information on loss in employment see BIM75240
