Amount of loss

Commentary – Ford on Tax Losses 1.2.2

Cap on relief

Commentary – Ford on Tax Losses 1.2.2

Commercial basis requirement

Commentary – Ford on Tax Losses 1.3.3

Net income calculation

Commentary – Ford on Tax Losses 1.2.2

Overview

Commentary – Ford on Tax Losses 1.2.2

Personal allowance (loss of)

Commentary – Ford on Tax Losses 1.2.2

Time limits

Commentary – Ford on Tax Losses 1.2.2

Trades carried on abroad

Commentary – Ford on Tax Losses 1.2.2Ford on Tax Losses 1.3.12

Trustees and personal representatives

Commentary – Ford on Tax Losses 1.2.9