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
HMRC Guidance – BIM41055 ; BIM41130 ; BIM90045

Specific expenses

Commentary – 2.3.4

Trustees and personal representatives

Commentary – 1.2.9