BIM75700 - Losses: restriction of relief: contents
This chapter contains the following:
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Uncommercial losses: Relief against general income |
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Uncommercial losses: not on a commercial basis |
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Uncommercial losses :not with a view to the realisation of profit |
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Change in conduct of trade |
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Larger undertaking |
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Partnerships |
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Inclusion of capital allowances |
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Uncommercial losses: losses made in early years of trade |
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Contrived trading losses |
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First year allowances: background |
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First year allowances: what the legislation does |
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Income not eligible/Losses not eligible |
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Non-active traders - overview |
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Non-active traders - annual limit |
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Non-active traders - basis period straddling 12 March 2008 |
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Non-active traders - film related expenditure |
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Non-active traders - tax generated losses |
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Non-active traders - basis period straddles, or tax avoidance arrangements pre, 12 March 2008 |
