Losses in opening years of trade

Losses in opening years of trade

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Losses in opening years of trade
  • Introduction
  • Simplified cash basis
  • Is the loss allowable?
  • ‘Non-active’ traders
  • Tax-generated losses
  • Early trade losses relief ― restrictions
  • Early trade losses relief
  • Mechanism of relief
  • Cap on unlimited income tax reliefs
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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