CG18094 - Annual exempt amount: trust exemption: losses
The rules concerning losses in CG18030 apply to trusts with the substitution for the mainexemption of the trust exemption, after restriction if necessary.
The rules concerning losses in CG18030 apply to trusts with the substitution for the mainexemption of the trust exemption, after restriction if necessary.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).