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Contents

Official guidance

Capital Gains Manual

CG66060P · Reliefs: losses on loans to traders (including payments under a guarantee): recovery following relief under section 253 TCGA 1992

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CG66062 · Losses: loans to traders: general
CG66063 · Losses: loans to traders: general
CG66064 · Losses: loans to traders: general
CG66070 · Losses: loans to traders: recoveries on or after 20/3/90: groups
CG66071 · Losses: loans to traders: recoveries 20/3/90: guarantee payments
CG66072 · Losses: loans to traders: example
CG66080 · Losses: loans to traders: recovery: co-guarantors: corresponding amounts
CG66081 · Losses: loans to traders: recovery: co-guarantors: corresponding amounts

Capital Gains Manual
Reliefs: losses on loans to traders (including payments under a guarantee): recovery following relief under section 253 TCGA 1992: contents

CG66071 | Losses: loans to traders: recoveries 20/3/90: guarantee payments

From HM Revenue & Customs · Capital Gains Manual

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