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