– see also Trade loss relief

Accrued income losses

Admitted avoidance scheme

Against general income

Annual investment allowances

Capital gains tax

Claims

Computation of available loss

Farming and market gardening

Limit on reliefs

Mechanics of relief

Nature of relief

Particular type of income

Restriction for business using cash basis

Restrictions on relief

Temporary extension of loss relief

Transitional provisions

Uncommercial trades

Agreement to forgo

Anticipated losses

Appellant carried on trade as a money lender

Appellant carrying on a single trade

Appellants carrying trade

Arrangements for exploitation of intellectual property rights

Capital allowances

Capital allowances, annual investment allowance

Capital gains tax

Carry forward of losses against subsequent profits

Carry-forward

Annual payments treated as losses

Change in nature of trade

Computation of loss

Interest and dividends

Interest payments as losses

Mechanics of relief

Nature of relief

Partnerships

Ring-fence trades

Trade carried on abroad

Transfer of loss-making trade to a company

Carrying on a trade, entitlement to relief

Claim for

Late claims

Two or more years

Claims

Against general income

Anticipated claims

General considerations

Generally

Late claims

National Insurance contributions, Class 2 and 4

Two or more years

Claims under more than one provision

Class 4 contributions

Commencement of trading

Commercial basis

Corporate venturing scheme

Corporation tax

– see also Corporation tax

Change in ownership of company

Exchange loss on repayment of foreign loans, trading transactions

Foreign exchange

Generally

Separate trade of dealing in securities

Streaming of losses against profits of predecessor trade

Succession to trade

Discovery assessment under Taxes Management Act 1970, s. 29

Disposal of shares in a qualifying trading company

Early trade loss relief

Breaks in trade

Calculation

Generally

Losses sustained in the tax year

Mechanics of relief

Nature of

Restrictions

Trade previously carried on by spouse/civil partner

Uncommercial trades, restriction

Early years of trade, method of calculating misunderstood

Employment loss relief

Claim included in return

Enquiry into return, Court's jurisdiction

Employment or office

Entitlement of loss relief in respect of LLP's trading losses

FA 2011 changes

Farming and market gardening

Farming and market gardening, restrictions

Farming losses against general income

Farming partnership losses, trade on a commercial basis

Film-related loss

Films

Foreign exchange losses, relief not claimable

Furnished holiday lettings

Furnished holiday lettings, commercial basis of letting

Further advances

Gilt strip planning

Group relief

– see Group relief

HMRC toolkit

Income tax claim under more than one provision

Income tax, generally

Industrial and provident societies

Interpretation of Income and Corporation Taxes Act 1988, s. 118ZC(3), limit on loss relief for members of LLPs

Leased plant and machinery

Limit on reliefs

Adjusted total income

Income cap

Post cessation trade expenses

Limited partnership, limitation to amount of capital contributed to partnership

Lloyd's underwriters

Loans for discount housing

Miscellaneous income

Generally

How relief works

Time limit for claiming relief

Transactions in deposit rights

National Insurance contributions

Negligible value shares

Non-active traders, restriction

Capping of relief

Commencement provisions

Generally

Non-active capacity, meaning

Qualifying film expenditure, meaning

Total denial of relief for tax-generated losses

Withdrawal of relief

Nuclear Decommissioning Authority

Overview

Partnerships

– see also Partnerships

Generally

Payment an incidental cost of obtaining loan finance

Post-cessation relief

Pre-trading expenditure

Property business

Carry-forward relief

Generally

Property businesses

Rental income or trading income

Restricted relief

Restriction for business using cash basis

Restriction on

Relief from 3 December 2014

Reliefs affected by cap

Restriction under ITA 2007, s. 66 and 67

Losses applies only to 'hobby' farming

Losses incurred in racehorse related activity against other income

Sale of factory under original contract

Set off losses from two trades

Trades carried on on a commercial basis

Trades carried on with a view to the realisation of profits

Set-off, profits of same/earlier accounting period

Share disposals

Share loss relief

Sideways loss relief

Sideways relief, restrictions

Capital gains tax relief

Dealing in commodity futures

Film exploitation

First-year allowances

Generally

Investments to obtain, anti-avoidance provisions

Ring fence income

Tax avoidance arrangements

Tax-generated losses

Trade carried on abroad

Trade leasing allowances

Terminal loss relief claim, cessation of separate trades

Terminal losses

Test for admissibility of extra-statutory materials

Third share in capital of LLP, contributed as capital

Time-limit for claims

Tonnage tax

Trade

Race horse bloodstock breeding and training

Realisation of profits

Trade loss relief

Trade loss relief for loss made in the trade of farming

Trading on commercial basis, meaning

Transactions in debts

Transactions in deposits with or without certificates

Transfer of securities, accrued income

Transfer of trade without change of ownership

Transitional provisions

Uncommercial trades, restriction

Yacht chartering business carried out on commercial basis

Year of assessment