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Official guidance

Capital Gains Manual

CG15800P · Capital Gains manual: introduction and computation: computation: losses

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CG15800 · Losses: allowable losses
CG15801 · Losses: deduction of trading losses
CG15802 · Losses: deduction of post-cessation expenditure
CG15803 · Losses: deduction for post-employment liabilities
CG15804 · Losses: example: effect of claims under both Section 261D and Section 263ZA
CG15812 · Losses: quantification of loss accruing in pre-SA years
CG15820 · Losses: restriction of loss relief: non-residents
CG15830 · Losses: relief for loans to traders
CG15831 · Losses: investment in unsuccessful trading companies
CG15835 · Losses: targeted anti-avoidance rule from 6 December 2006
CG15821 · Losses: restriction of loss relief: non-domiciled individuals

Capital Gains manual: introduction and computation: computation: losses: contents
Losses: restriction of loss relief: non-domiciled individuals

CG15821 | Losses: restriction of loss relief: non-domiciled individuals

From HM Revenue & Customs · Capital Gains Manual

Page archived, contents merged into CG21500