Post-cessation expenditure
Claims, time limits
Commentary –
Hardman's Tax Rates and Tables ¶3-789
Date of cessation
Commentary –
2.3.1
General expenses
Commentary –
2.3.3
Generally
Commentary –
2.3.4
Post-cessation property relief
Commentary –
2.3.4
Post-cessation trade relief
Commentary –
2.3.4
Relief
Commentary –
Essential Tax Companion ¶6235
Relief for
Commentary –
2.3.2
Legislation/Regulatory –
ITTOIA2005 s. 250
Specific expenses
Commentary –
2.3.4
Trustees and personal representatives
Commentary –
1.2.9