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HMRC internal manual

Capital Gains Manual

Losses: loans to traders: contents of section


This section contains instructions on

CG65931 - CG65932 Qualifying loans
CG65933 Loan used partly for trade purposes
CG65934 Other conditions for relief
CG65940 Claims
CG65941 - CG65943 Date of allowable loss and ESC/D36
CG65950 - CG65958 Irrecoverability
CG65959 - CG65960 Refusal of claims
CG65970 Subsequent recoveries