Chapter 2 Trade losses
United Kingdom
- Introduction
- Trade loss relief against general income
- Restriction on relief for uncommercial trades
- Restriction on relief for “hobby” farming or market gardening
- Use of trading loss as CGT loss
- Early trade losses relief
- General restrictions on sideways relief and capital gains relief
- ...
- Restrictions on sideways relief for certain capital allowances
- Restriction on sideways relief for specific trades
- Carry-forward trade loss relief
- Terminal trade loss relief
- Wholly foreign trades
- Post-cessation trade relief