Tax Losses is an authoritative, practical and comprehensive guide to the use of tax losses. The book clearly explains and illustrates the options available where losses are incurred by individuals, partnerships, companies and others.
The contents include full coverage of the complex range of options for trading losses, the use of pre-trading and post-cessation expenses and the special rules for partnerships. Dedicated chapters deal with capital losses (for individuals, personal representatives and trustees) and with property business losses, corporation tax losses, and reliefs for groups and consortia, are also covered in detail.
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