Annual tax on enveloped dwellings

Buying losses and gains

Gains

Losses

Pre-change assets

Qualifying change of ownership

Restrictions

Tax advantage, meaning

Carry back on death

Carry forward

Chattels, losses on

Clogged losses

Companies

ATED

Avoidance

Calculating and relieving

Chattels

Clogged losses (connected persons)

Generally

Groups

Indexation allowance

Liability to tax on gains

Non-resident CGT losses

Restrictions on relief

Share disposals

Substantial shareholdings exemption

Company's allowable losses, restrictions on

Computation of

Connected persons

Converting income to capital

Generally

Issue of notices

Securing deductions

Death (carry back on)

Definition

EIS

Election by remittance basis user

Foreign losses

Guarantee payments

Loans to traders

Main residence

Mineral leases

Negligible value claims

Net income, loss set against

Non-residents

Overseas aspects

Overseas losses

Overview

Personal representatives

Private residence

Relief against other gains

Reliefs available

Remittance basis

Restrictions on relief

SEIS

Self-assessment

Share loss relief

Temporary non-residents

Trusts