Automatic application of

Commentary – Chanda on Property Investment 6.6.2

Barristers

Commentary – Key Data ¶3-260

Capital expenditure

Legislation/Regulatory – ITTOIA2005 s. 307B

Deduction for costs of loans

Legislation/Regulatory – ITTOIA2005 s. 307C

Disposals of wasting assets

Commentary – Tax Reporter ¶508-975

Excluded business

Commentary – Key Data ¶3-260

Excluded persons

Commentary – Key Data ¶3-260

Excluded trades

Commentary – Key Data ¶3-260

GAAP where not applied

Commentary – Chanda on Property Investment 6.6.1

Interest relief restriction

Commentary – Chanda on Property Investment 7.2.5

Modification of deduction for costs of loans

Legislation/Regulatory – ITTOIA2005 s. 307D

Option for smaller businesses

Commentary – Chanda on Property Investment 6.1

Property businesses

Legislation/Regulatory – ITTOIA2005 s. 307E-307G

Sideways relief unavailable

Commentary – Ford on Tax Losses 1.1Ford on Tax Losses 1.3.7

Small business profits

Commentary – Key Data ¶3-260