Commercial basis requirement
Companies
Commentary –
Ford on Tax Losses 8.3.3Ford on Tax Losses 8.3.4Ford on Tax Losses 12.2.1Ford on Tax Losses 12.3
Definition of commercial letting
Commentary –
Endacott on Furnished Holiday Lettings 3.3
Early years losses
Commentary –
Ford on Tax Losses 1.2.4
Farming and market gardening
Commentary –
Ford on Tax Losses 1.3.4
Generally
Commentary –
Ford on Tax Losses 1.3.3
;
Endacott on Furnished Holiday Lettings 3.1Endacott on Furnished Holiday Lettings 3.2.1Endacott on Furnished Holiday Lettings 3.3
Loss relief
Non-active sole traders
Commentary –
Ford on Tax Losses 1.3.6
Partnerships
Commentary –
Ford on Tax Losses 7.1Ford on Tax Losses 7.2.3
Relief against net income
Commentary –
Ford on Tax Losses 1.2.2Ford on Tax Losses 1.3.3
Requirement re realisation of profits
Sideways relief restriction
Commentary –
Ford on Tax Losses 1.3.3