– see also Losses

Agriculture-related losses

Annual investment allowances


Capital allowance losses

Carry forward

Companies (restrictions re relief)

Companies with investment business

Corporation tax relief

Director-occupied properties

Furnished holiday lettings

Group relief

Income tax reliefs

Losses made in different capacity

Overseas property

Partnership loss allocation to individuals

Peppercorn rents

Post-cessation expenses

Property business (types of)

Re-starting a property business

Rent-a-room losses

Restrictions re income tax reliefs

Tax-generated losses

UK and overseas losses

Uncommercial rents