The Effective Use of Business Tax Losses

trading losses made by unincorporated businesses.  Recent changes to the legislation are highlighted and in particular, the cap on unlimited income tax reliefs is fully explored.  An interesting 2018 case on the availability of sideways loss relief is analysed.

Content

  • Review of the options
  • Losses for established businesses
  • Relief for capital gains
  • Restrictions on sideways loss relief
  • Impact of the cap on unlimited income tax reliefs
  • Terminal losses
  • Loss relief in opening years
  • Pre-trading expenditure
  • Meaning of “same trade”
  • Change of accounting date
  • Share loss relief
CPD Course
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