BIM75700 - Losses: restriction of relief: contents
This chapter contains the following:
| BIM75701 | For losses |
| BIM75705 | Uncommercial losses: not on a commercial basis |
| BIM75710 | Uncommercial losses :not with a view to the realisation of profit |
| BIM75715 | Change in conduct of trade |
| BIM75720 | Larger undertaking |
| BIM75725 | Partnerships |
| BIM75730 | Inclusion of capital allowances |
| BIM75735 | Uncommercial losses sustained in early years of trade |
| BIM75740 | Contrived trading losses |
| BIM75750 | First year allowances: background |
| BIM75755 | First year allowances: what the legislation does |
| BIM75760 | Income not eligible |
