Property business loss relief
Agricultural expenses tax-generated, prevention of relief
Annual investment allowance, no relief for tax-generated losses attributable to
Business to be commercial or carried on for statutory functions
Carry forward of unused losses
Carry-forward against subsequent profits
Generally
How relief works
Company with investment business, cessation of property business
Asset transferred within group
Generally
Deduction from general income
Agricultural estates
Applicable amount of loss, meaning
Business has a relevant agricultural connection, meaning
Capital allowances
Claims
Generally
How relief works
Loss has a capital allowances connection, meaning
Furnished holiday lettings
Group relief
How relief is given
Overseas property businesses
Business to be commercial or carried on for statutory functions
Generally
Insurance companies
Overview
Post-cessation property relief
Capital gains tax relief
Generally
Tax-generated agricultural expenses, prevention of relief
Tax-generated losses attributable to annual investment allowance, prevention of relief
