BLM72011 - Schedule 12 FA 1997: relief for set-offs against rentals: cumulative accountancy rental excess: contents

BLM72015Introduction
BLM72020How double taxation occurs
BLM72025Mechanices of relief against future rentals
BLM72030Example 1
BLM72035Interaction with relief in CGT computations
BLM72040Mechanics of relief against capital gains disposal proceeds
BLM72045Interaction with CGT – assignment of lease
BLM72050For a period of account
BLM72055Exmaple 2
BLM72060Deeming a period of account to end
BLM72065Example 3