Calculation of

Corporate loss restriction

Non-active sole traders

Partners

Sideways relief (£50,000 limit)

Business premises renovation allowances (no cap)

Capital gains (no cap)

Early years losses

EIS share losses (no cap)

Employment losses

Generally

Government securities

Incorporation (no cap)

Interest on qualifying loan

Listed securities

Post-cessation expenses

Property losses

Qualifying interest payments

SEIS share losses (no cap)

Share loss relief

Social investment tax relief losses (no cap)

Terminal losses (no cap)

Trading losses against total income