Guidance
Investments to obtain trade loss reliefs - 'sideways loss relief' (Spotlight 8)
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
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‘Spotlights’ warn you about certain tax avoidance schemes which you should be aware of. This is just one of the schemes being widely offered to help those using them to avoid tax.
HMRC first made its views about this scheme public on 8 February 2010.
Updates to this page
Published 5 August 2010