BIM75400 - Trade losses: types of loss relief: contents
This chapter contains the following:
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Relief against general income |
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Extended loss relief; 2008-09 and 2009-10 losses |
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Relief against chargeable gains |
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Relief against chargeable gains: computation of relief |
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Relief against chargeable gains: gains subsequently relieved |
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Relief against chargeable gains: examples |
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Relief for losses in early years of trade |
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Relief for losses in early years of trade: breaks in trade |
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Terminal loss relief |
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Terminal loss relief: annual payments |
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Carry forward of losses |
