Capital losses

Annual tax on enveloped dwellings

Commentary – 5.5.2 8.5.4

Buying losses and gains

Gains

Legislation/Regulatory – FA2007 s. 32(7)-(9) ; TCGA92 s. 184B

Losses

Legislation/Regulatory – FA2007 s. 32(7)-(9) ; TCGA92 s. 184A

Pre-change assets

Legislation/Regulatory – FA2007 s. 32(7)-(9) ; TCGA92 s. 184E, 184F

Qualifying change of ownership

Legislation/Regulatory – FA2007 s. 32(7)-(9) ; TCGA92 s. 184C

Restrictions

Legislation/Regulatory – FA2006 s. 70(6)-(13)

Tax advantage, meaning

Legislation/Regulatory – FA2007 s. 32(7)-(9) ; TCGA92 s. 184D

Carry back on death

Commentary – 5.3.5

Carry forward

Commentary – 5.3.1

Chattels, losses on

Commentary – 5.3.6

Clogged losses

Commentary – 5.4.1 8.5.3

Companies

ATED

Commentary – 8.5.4

Avoidance

Commentary – 5.4.48.5.3

Calculating and relieving

Commentary – 8.5.2

Chattels

Commentary – 5.3.6 8.5.3

Clogged losses (connected persons)

Commentary – 5.4.1 8.5.3

Generally

Commentary – Essential Tax Companion ¶32245 ; 8.5

Groups

Commentary – 8.5.3¶9

Indexation allowance

Commentary – 8.5.2

Liability to tax on gains

Commentary – 8.5.1

Non-resident CGT losses

Commentary – 8.5.5

Restrictions on relief

Commentary – 8.5.3

Share disposals

Commentary – 8.5.6

Substantial shareholdings exemption

Commentary – 8.5.3 8.5.6

Company's allowable losses, restrictions on

Legislation/Regulatory – TCGA92 s. 8, 16A

HMRC Guidance – CFM55050 ; CG10240 ; CG10247 ; CG10740 ; CG40230 ; CG40240B ; CG40241 ; CG40248 ; CG40249 ; CG40251 ; CG40252 ; CG40253 ; CG40254 ; CG40255 ; CG40260 ; CG47425 ; CG47880 ; CG47882 ; CG47883 ; CG48205 ; CG54070 ; CG73813 ; CTM01130 ; CTM02010 ; CTM04400 ; CTM49570 ; IHTM14670

Computation of

Commentary – 5.2.1

Connected persons

Commentary – 5.4.1

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

Death (carry back on)

Commentary – 5.3.5

Definition

Commentary – 5.2

EIS

Commentary – 5.3.2 5.3.3

Election by remittance basis user

Commentary – 5.5.3

Foreign losses

Commentary – 5.5.3

Guarantee payments

Commentary – 5.3.4

Loans to traders

Commentary – 5.3.4

Main residence

Commentary – 5.4.3

Mineral leases

Legislation/Regulatory – TCGA92 s. 202, 203

HMRC Guidance – BIM62098 ; CG15811 ; CG71740 ; SAM114060

Negligible value claims

Commentary – 5.2.3

Net income, loss set against

Commentary – 5.3.1

Non-residents

Commentary – 5.5.1 5.5.2

Overseas aspects

Commentary – 5.5

Overseas losses

Commentary – 5.5.3

Overview

Commentary – 5.1

Personal representatives

Commentary – 5.3.7

Private residence

Commentary – 5.4.3

Relief against other gains

Commentary – 5.3.1

Reliefs available

Commentary – 5.3

Remittance basis

Commentary – 5.5.3

Restrictions on relief

Commentary – 5.4

SEIS

Commentary – 5.3.2 5.3.3

Self-assessment

Legislation/Regulatory – IRInt. 254

Share loss relief

Commentary – 5.3.2

Temporary non-residents

Commentary – 5.5.1

Trusts

Commentary – 5.3.8

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