Business premises renovation allowances (no cap)

Calculation of

Capital gains (no cap)

Early years losses

EIS share losses (no cap)

Employees

Employment losses

Generally

Government securities

Incorporation (no cap)

Interest on qualifying loan

Listed securities

Non-active sold traders

Post-cessation expenses

Property losses

Qualifying interest payments

Relief against net income

SEIS share losses (no cap)

Share loss relief

Sideways relief

Social investment tax relief losses (no cap)

Terminal losses (no cap)

Trading losses against total income