Cash basis

Film exploitation

Gaps in trading

Generally

Income tax reliefs

Carry forward

Early years

Incorporation

Interest on qualifying loans

Post-cessation expenses

Relief against capital gains

Relief against net income

Terminal losses

Incorporation

Mineral extraction trades

National Insurance relief (Class 4)

Overseas trades

Partnerships

Residence status (change of)

Restrictions

Cap (£50,000/25%;)

Farmers and market gardeners

Losses related to capital allowances

Non-active sole traders

Tax-generated losses

Uncommercial trades

Ring fence income

Summary of reliefs

Trustees and personal representatives