Loss of

Carry forward relief

Commentary – Ford on Tax Losses 1.2.1

Offset against capital gains

Commentary – Ford on Tax Losses 1.2.3

Property losses

Commentary – Ford on Tax Losses 4.2.1Ford on Tax Losses 4.2.2

Relief against net income

Commentary – Ford on Tax Losses 1.2.2

Terminal losses

Commentary – Ford on Tax Losses 1.2.5

Net income calculation

Commentary – Ford on Tax Losses 1.2.2