Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 22 No 3 March/April 2017

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Simon Mortimore
Price: £225.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


UK Public Holiday May 2017

Wildy's will be closed on Monday 1st May and will re-open on Tuesday 2nd May.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual Credit Cards will not be charged until the order is processed and ready to despatch.

Any non-UK eBook orders placed after 5pm on the Friday 28th April will not be processed until Tuesday 2nd May. UK eBook orders will be processed as normal.

Hide this message

Tolley's Tax Losses

Image not available lge

ISBN13: 9781845927332
ISBN: 1845927338
Previous Edition ISBN: 0754517454
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

Image not available lge
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