Documents related to 'Share loss relief claim'
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Property rental business loss relief claimIndividuals, including members of business partnerships, can claim a deduction in the tax liability on general income where their property rental business has made a loss and all or part of that loss results ... Read more
11 Jun 2019
EIS relief claimWhen you make a qualifying enterprise investment scheme (EIS) investment, you have the right to income tax relief for the year or the year prior to that in which you made the investment. EIS relief - generallyWhen you make an investme... Read more
03 Jul 2017
Unincorporated business trading loss relief claimIf your sole trader or partnership business made a loss you can claim relief for it against the tax payable on your other income for that year or the year before. If only part of the loss can be reliev... Read more
01 Sep 2010
In-year pension contribution - claim for tax reliefIf you pay higher or additional rate tax through PAYE you can obtain further tax relief for personal pension contributions without having to wait until you complete your self-assessment tax return by... Read more
12 Jun 2014
CGT negligible value claimIf you own an asset that has become of negligible value, i.e. worthless, you can make a negligible value claim which entitles you to treat the asset as if it were sold for nothing. The effect of this is to create a capital l... Read more
13 Nov 2009
Pre-incorporation losses claimIf an unincorporated business is transferred to a company and at the time it has losses, the business owner can, subject to conditions, claim relief for them against income they receive from the company. Incorporation... Read more
09 Oct 2018
Reducing self-assessment payments on account letterIf you're in the self-assessment system you might be required to make payments on account of each year's tax liability. However, where you expect your tax liability to be lower than the payments on a... Read more
08 May 2017
Claim for special reliefIf you fail to submit a tax return HMRC may estimate the tax payable and notify you of this on determination notice. The tax determined cannot be appealed against and is legally enforceable. The only way to overturn the deter... Read more
04 Jan 2017
Alternative interest calculation method letterWhere an employer provides a cheap rate or interest-free loan there's more than one way to work out the taxable benefit - the normal averaging method or the alternative precise method. The normal method a... Read more
01 Sep 2010
Letter notifying reduction of EIS reliefIf you make a qualifying investment under the enterprise investment scheme (EIS), there are a number of things that can happen during the minimum holding period that lead to relief being reduced or fully withdr... Read more
25 Oct 2017
