Post-cessation trade relief Post-cessation trade relief
United Kingdom
- 96Post-cessation trade relief
- 97Meaning of “qualifying payment”
- 98Meaning of “qualifying event” etc
- 98ADenial of relief for tax-generated payments or events
- 99Reduction of relief for unpaid trade expenses
- 100Prohibition against double counting
- 101Treating excess post-cessation trade relief as CGT loss