| BIM75701 |
Trade losses - restriction of relief for losses |
| BIM75705 |
Trade losses - restriction of relief against general income - uncommercial trades - not on a commercial basis |
| BIM75710 |
Trade losses - uncommercial trades - not with a view to the realisation of profit |
| BIM75715 |
Trade losses - change in conduct of trade |
| BIM75720 |
Trade losses - larger undertaking |
| BIM75725 |
Trade losses - partners |
| BIM75730 |
Trade losses - inclusion of capital allowances |
| BIM75735 |
Trade losses - uncommercial losses made in early years of trade |
| BIM75740 |
Trade losses - contrived trading losses |
| BIM75750 |
Trade losses - first year allowances - background |
| BIM75755 |
Trade losses - first year allowances - what the legislation does |
| BIM75760 |
Trade losses - income not eligible/losses not eligible |
| BIM75761 |
No sideways relief for tax-generated losses |
| BIM75762 |
Trade losses - tax-generated losses |
| BIM75765 |
Trade losses - non-active traders - overview |
| BIM75766 |
Trade losses - non-active traders - annual limit |
| BIM75767 |
Trade losses - non-active traders - basis period straddling 12 March 2008 |
| BIM75768 |
Trade losses - non-active traders - film-related expenditure |
| BIM75769 |
Trade losses - non-active traders - tax-generated losses 12 March 2008 to 20 October 2009 |
| BIM75770 |
Trade losses - non-active traders - basis period straddles, or tax avoidance arrangements pre, 12 March 2008 |
