Finance leases and loans, expenditure taken into account

Legislation/Regulatory – CTA2010 s. 918, 919 ; ITA2007 s. 614BS, 614BT

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