CG15800P - Capital Gains manual: introduction and computation: computation: losses: contents

INTRODUCTION AND COMPUTATION

Computation

Losses

  1. CG15800
    Losses: allowable losses
  2. CG15801
    Losses: deduction of trading losses
  3. CG15802
    Losses: deduction of post-cessation expenditure
  4. CG15803
    Losses: deduction for post-employment liabilities
  5. CG15804
    Losses: example: effect of claims under both Sections 261D and Section 263ZA
  6. CG15820
    Losses: restriction of loss relief: non-residents
  7. CG15830
    Losses: relief for loans to traders
  8. CG15831
    Losses: investment in unsuccessful trading companies
  9. CG15835
    Losses: targeted anti-avoidance rule from 6December 2006