Personal allowance
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