Since the start of the present government in 1997, there has been a steady sequence of changes to the loss regime, affecting traders of all sorts as well as those conducting other activities. The legislation has been re-written, with the effect that even the most familiar principles are less obvious. And yet losses remain a commercial reality and making sure that the tax relief is maximised could represent the difference between commercial survival and business failure.
This course will refresh and update the options for loss relief and will consider, through a series of worked examples, how to determine the optimal claims and reliefs. |
