Relief against net income
Amount of loss
Commentary –
1.2.2
Cap on relief
Commentary –
1.2.2
Commercial basis requirement
Commentary –
1.3.3
Net income calculation
Commentary –
1.2.2
Overview
Commentary –
1.2.2
Personal allowance (loss of)
Commentary –
1.2.2
Time limits
Commentary –
1.2.2
Trades carried on abroad
Trustees and personal representatives
Commentary –
1.2.9
