Claims

Computation of

Definition of capital loss

Generally

Negligible value claims

Overseas aspects

Annual tax on enveloped dwellings

Disposals of UK property

Generally

Losses arising to non-residents

Remittance basis

Overview

Private residence

Reliefs available

Against other gains

Carry back on death

Carry forward

Chattels

EIS/SEIS shares

Guarantee payments

Loans to traders

Net income, loss set against

Personal representatives

Share losses (against income)

Trusts

Remittance basis

Restrictions on relief

Avoidance

Connected persons ('clogged losses')

Losses transferred to trust beneficiaries

Main residence