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