Trading losses
Bloodstock breeders
Calculation
Cap on relief
Claims and time-limits
Commencement/cessation of trade
Corporation tax
Agreements to forgo tax relief
Carry-forward against future trading profits
Change in company ownership
Change in trader without change of ownership
Continuity of trade
Farming and market gardening
Group relief
Non-resident companies receiving tax-exempt income
Oil extraction activities
Set-off against profits of earlier periods
Set-off against profits of the same period
Terminal losses
Uncommercial trades
Write-off of Government investment
Generally
Hobby farming
Overview
Partnerships
Property income
Terminal losses
Time limits for elections and claims
Trade carried on abroad
Treated as allowable capital losses
Types of relief