Trading losses ― cap on unlimited income tax reliefs

Trading losses ― cap on unlimited income tax reliefs

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Trading losses ― cap on unlimited income tax reliefs
  • Introduction
  • Reliefs included in the cap
  • Relief for losses excluded from the cap
  • BPRA
  • Trading and property losses used against profits of the same trade
  • Overlap relief
  • Tax incentivised investment schemes
  • Adjusted total income
  • Reliefs caught by the cap
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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