Annual tax on enveloped dwellings

Commentary – Ford on Tax Losses 16.3.1

Avoidance

Commentary – Ford on Tax Losses 16.1.3Ford on Tax Losses 16.2.4

Calculating and relieving

Commentary – Ford on Tax Losses 16.1.2

Carry forward

Commentary – Ford on Tax Losses 16.1.2

Chattels, losses on

Commentary – Ford on Tax Losses 16.1.3

Clogged losses

Commentary – Ford on Tax Losses 16.1.3

Connected persons

Commentary – Ford on Tax Losses 16.1.3

Corporate capital loss restriction

Commentary – Ford on Tax Losses 10.10

Indexation allowance

Commentary – Ford on Tax Losses 16.1.2Ford on Tax Losses 16.2.3Ford on Tax Losses 16.3.1

Overseas aspects

Commentary – Ford on Tax Losses 16.1Ford on Tax Losses 16.3.2

Restrictions on relief

Commentary – Ford on Tax Losses 16.1.3

Share loss relief

Commentary – Ford on Tax Losses 16.1.4–Ford on Tax Losses 16.1.6

Single companies

Commentary – Ford on Tax Losses 16.1

Substantial shareholdings exemption

Commentary – Ford on Tax Losses 16.1.5

UK residential property

Commentary – Ford on Tax Losses 16.1.1

Unlisted shares

Commentary – Ford on Tax Losses 16.1.2Ford on Tax Losses 16.1.6