The Effective Use of Business Tax Losses - Key Points

This course examines, with the help of numerous illustrations, the rules relating to trading losses made by unincorporated businesses. Recent changes to the legislation are highlighted. In particular, the impact of the cap on unlimited income tax reliefs is fully explored.

This course covers the key points concerning:

• Review of the options 
• Losses for established businesses 
• Relief for capital gains 
• Restrictions on sideways loss relief 
• Impact of cap on unlimited income tax reliefs 
• Terminal losses 
• Loss relief in opening years 
• Pre-trading expenditure 
• Meaning of “same trade” 
• Change of accounting date 
• Relief for losses on unquoted shares in trading companies

CPD Course
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