BIM75400 - Trading losses: types of loss relief: contents
This chapter contains the following:
| BIM75410 | Relief against general income |
| BIM75420 | Relief against chargeable gains |
| BIM75425 | Relief against chargeable gains: computation of relief |
| BIM75430 | Relief against chargeable gains: gains subsequently relieved |
| BIM75435 | Relief against chargeable gains: examples |
| BIM75450 | Relief for losses in early years of trade |
| BIM75455 | Relief for losses in early years of trade: breaks in trade |
| BIM75480 | Terminal loss relief |
| BIM75485 | Terminal loss relief: annual payments |
| BIM75500 | Carry forward of losses |
