Allowable capital losses

Cap on income tax relief

Capital gains, relief against

Companies within charge to income tax

Debts proving bad

Double counting, prevention

Limit on relief

Nature of

Property relief

Capital gains tax

Denial of relief for tax-generated payments or events

Generally

Qualifying events

Qualifying payments

Restrictions

Statutory insolvency arrangement

Trade relief

Capital gains tax

Denial of relief for tax-generated payments or events

Double counting, prohibition

Generally

Qualifying event, meaning

Qualifying payment, meaning

Unpaid trade expenses

Unpaid trade expenses, restriction of relief