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

Commentary – Endacott on Furnished Holiday Lettings 3.3Endacott on Furnished Holiday Lettings 3.8

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

Commentary – Endacott on Furnished Holiday Lettings 3.2.1Endacott on Furnished Holiday Lettings 3.3

Sideways relief restriction

Commentary – Ford on Tax Losses 1.3.3