Income tax: use of losses | Practical Law

Income tax: use of losses | Practical Law

This note is a general summary of how losses may be used under the UK income tax rules. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax.

Income tax: use of losses

Practical Law UK Practice Note 1-385-1247 (Approx. 24 pages)

Income tax: use of losses

by Practical Law Tax
Maintained • United Kingdom
This note is a general summary of how losses may be used under the UK income tax rules. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax.