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Official guidance

Capital Gains Manual

CG65930P · Reliefs: losses on loans to traders (including payments under a guarantee): relief for losses on loans to traders

Find in this level

CG65931 · Losses: loans to traders: qualifying loans
CG65932 · Losses: loans to traders
CG65933 · Losses: loans to traders: loan used partly for trade purposes
CG65934 · Losses: loans to traders: other conditions for relief
CG65940 · Losses: loans to traders: claims
CG65941 · Losses: loans to traders: date of allowable loss
CG65950 · Losses: loans to traders: irrecoverability: general
CG65951 · Losses: loans to traders: making loan/date irrecoverability claimed
CG65952 · Losses: loans to traders: irrecoverability: borrower continues to trade
CG65954 · Losses: loans to traders: irrecoverability: lender makes further loans
CG65956 · Losses: loans to traders: irrecoverability: partial claims
CG65957 · Losses: loans to traders: irrecoverability: claims re later loans
CG65958 · Losses: loans to traders: irrecoverability: terms of loan/acts of lender
CG65970 · Losses: loans to traders: subsequent recoveries
CG65930 · Losses: loans to traders: contents of section
CG65935 · Losses: loans to traders: other conditions for relief
CG65942 · Losses: loans to traders: date of allowable loss: ESC D36 SP3 83
CG65953 · Losses: loans to traders: irrecoverability: borrower continues to trade
CG65955 · Losses: loans to traders: irrecoverability: lender makes further loans
CG65959 · Losses: loans to traders: refusal of claims made before 6 April 1996
CG65960 · Losses: loans to traders: refusal of claims prior to 6 April 1996

Capital Gains Manual
Reliefs: losses on loans to traders (including payments under a guarantee): relief for losses on loans to traders: contents

CG65955 | Losses: loans to traders: irrecoverability: lender makes further loans

From HM Revenue & Customs · Capital Gains Manual

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