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Vol 23 No 5 May/June 2018

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This book is now Out of Print.
A new edition was published, see:
Tolley's Tax Losses isbn 9781845927332

Tolley's Tax Losses

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ISBN13: 9780754517450
ISBN: 0754517454
New Edition ISBN: 1845927338
Published: October 2002
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print

Same books as ISBN: 9781845927332

This new title comprehensively covers the availability of UK tax reliefs for losses incurred by individuals, companies and partnerships. Successful and efficient use of this title should result both in a tax refund or a reduced liability and, in either case, a satisfied client. This title guides readers through the various income tax, capital gains tax and corporation tax loss reliefs available. Using clear but detailed text, backed up by numerous worked examples, it comprehensively explains the mechanics of each relief, draws attention to the pitfalls and tells you how to claim and how much time you have in which to do so. Statutory references, published Inland Revenue practice and relevant decisions of the appeal courts and tribunals are cited throughout. The text is fully up-to-date to 1 August 2002 and thus includes the relevant provisions of Finance Act 2002.Tolley's Tax Losses has been divided into two distinct sections, each of which may be used independently of the other. The first section comprises chapters 1 to 5 inclusive and covers loss reliefs for income tax and capital gains tax. The second comprises chapters 6 to 14 inclusive and covers income and capital losses inc

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Income Tax and Capital Gains Tax Section1. Trading Losses 12. Trading Losses 23. Schedule A Losses4. Miscellaneous Income Losses5. Capital LossesCorporation Tax Section6. Trading Losses7. Trading Losses: Anti-Avoidance Provisions8. Loan Relationships9. Intangible Fixed Assets10. Schedule A Losses11. Miscellaneous Loss Reliefs12. Capital Losses13. Management Expenses14. Group Relief and Consortium Relief