Mineral extraction trades
Expenses set against post-cessation receipts
Commentary –
Ford on Tax Losses 2.3.3
Finance leases and loans, expenditure taken into account
Loss relief restrictions
Commentary –
Ford on Tax Losses 1.3.11
Loss relief, claim period
Legislation/Regulatory –
CTA2010 s. 43
HMRC Guidance –
CTM04580
National Insurance relief (Class 4)
Commentary –
Ford on Tax Losses 1.4