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Wildy’s Book News

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Vol 23 No 1 Jan/Feb 2018

Book of the Month

Cover of The Law of Privilege

The Law of Privilege

Edited by: Bankim Thanki
Price: £195.00

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Tax Losses

ISBN13: 9781908545893
Published: August 2017
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £75.00

In stock.

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.

1. Trading losses – income tax
2. Pre-trading and post-cessation expenses
3. Partnership loss restrictions
4. Property losses
5. Capital losses – individuals, personal representatives and trustees
6. Employment income losses
7. Losses on miscellaneous transactions
8. Corporation tax losses – single companies
9. Corporation tax losses – groups and consortia