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The correct use of a personal trading loss can mean the difference between bankruptcy and solvency. This book provides accountants with a guide to using losses. It aims to clarify the often confusing law surrounding to the subject, showing each loss relief has both advantages and dangers. This book takes account of the Finance Act 1991 which gave traders the extra option of using losses against capital gains.;Features include conditons for each relief; current year, carry-forward and carry-back reliefs; detailed computaions of each relief; advice on the best relief; worked examples showing both the allowable and illegitimate methods of using losses; the Revenue's practice; special problems with married couples and losses of sole traders and partners; and checklists of planning and compliance points.