Capital losses
– see also Groups of companies; Losses; Chargeable gains/allowable losses; Pre-entry gains and losses
Buying losses and gains
Gains
Losses
Pre-change assets
Qualifying change of ownership
Restrictions
Tax advantage, meaning
Companies
Commentary –
Quick Overview ¶32245
Company's allowable losses, restrictions on
Converting income to capital
Generally
Legislation/Regulatory –
TCGA92 s. 184G
Issue of notices
Legislation/Regulatory –
TCGA92 s. 184I
Securing deductions
Legislation/Regulatory –
TCGA92 s. 184H
Mineral leases
Self-assessment
Legislation/Regulatory –
IRInt. 254