Show Summary Details

Income tax losses for unincorporated businesses

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 4: Business loss reliefs Overview Carry forward loss relief ( ITA 2007, s 83 ) Relief against net income ( ITA 2007, s 64 ) ITA 2007, s 71 relief against capital gains Early year loss relief for trading losses ( ITA 2007, s 72 ) ITA 2007, s 72 loss relief restrictions Terminal loss relief ( ITA 2007, s 89 ) Loss relief on incorporation ( ITA 2007, s 86 ) Loss restrictions Pre-trading and post cessation expenses ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.