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Course outline:
This course looks at some more complex aspects of Business Tax losses for individuals and the unincorporated business.
The scope includes the cap on loss use and other restrictions before looking at some other loss scenarios including farming losses and losses on share investments. It includes consideration of case law and several practical examples.
This course assumes basic knowledge of trading and property business loss relief claims. If you are new to the area or would like a refresher you may wish to first attend The Effective Use of Business Tax Losses – Basic Mechanics.
Contents
- Impact of cap on income tax relief and restrictions on losses
- Farming losses
- Share loss relief
- Tax case law - typical challenge areas
CPD Hours: 1.5
The course does NOT include company losses. Please see Company Tax Losses - Getting it Right.
Course formats and dates
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Already a Mercia member?
This course may be included in your membership at no extra cost.
Log in to the Hub to check availability, book a live event, or access on-demand content