Generally

Commentary – Hardman's Tax Rates and Tables ¶3-065

Loss of

Carry forward relief

Commentary – 1.2.1

Offset against capital gains

Commentary – 1.2.3

Property losses

Commentary – 4.2.1

Relief against net income

Commentary – 1.2.2

Terminal losses

Commentary – 1.2.5

Net income calculation

Commentary – 1.2.2