CG15800P - Capital Gains manual: introduction and computation: computation: losses: contents

INTRODUCTION AND COMPUTATION

Computation

Losses

1. CG15800

   Losses: allowable losses
2. CG15801

   Losses: deduction of trading losses
3. CG15802

   Losses: deduction of post-cessation expenditure
4. CG15803

   Losses: deduction for post-employment liabilities
5. CG15804

   Losses: example: effect of claims under both Sections 261D and Section 263ZA
6. CG15820

   Losses: restriction of loss relief: non-residents
7. CG15830

   Losses: relief for loans to traders
8. CG15831

   Losses: investment in unsuccessful trading companies
9. CG15835

   Losses: targeted anti-avoidance rule from 6December 2006