HMRC internal manual

Capital Gains Manual

CG58300 - Relief for losses on unquoted shares in trading companies

ITA07/S131 to S151, CTA10/S68 to S90

For guidance on how capital losses on certain disposals of shares in unquoted trading companies may be set against income under ITA07/S131 to S151 or CTA10/S68 to S90 please refer to VCM70000+ in the Venture Capital Manual.