Farmers and market gardeners

Commentary – Ford on Tax Losses 1.3.4

Foreign trades

Commentary – Ford on Tax Losses 1.3.12

Losses set against net income

Commentary – Ford on Tax Losses 1.2.4Ford on Tax Losses 1.3.1

National Insurance relief (Class 4)

Commentary – Ford on Tax Losses 1.4

Partnerships

Commentary – Ford on Tax Losses 7.3.2

Trustees and personal representatives

Commentary – Ford on Tax Losses 1.2.9