CG65930P - Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): Relief for losses on loans to traders: contents

Losses on loans to traders (including payments under a guarantee)

Relief for losses on loans to traders

1. CG65930

   Losses: loans to traders: contents of section
2. CG65931

   Losses: loans to traders: qualifying loans
3. CG65932

   Losses: loans to traders
4. CG65933

   Losses: loans to traders: loan used partly for trade purposes
5. CG65934

   Losses: loans to traders: other conditions for relief
6. CG65935

   Losses: loans to traders: other conditions for relief
7. CG65940

   Losses: loans to traders: claims
8. CG65941

   Losses: loans to traders: date of allowable loss
9. CG65942

   Losses: loans to traders: date of allowable loss: EScD36SP383
10. CG65950

    Losses: loans to traders: irrecoverability: general
11. CG65951

    Losses: loans to traders: making loan/date irrecoverability claimed
12. CG65952

    Losses: loans to traders: irrecoverability: borrower continues to trade
13. CG65953

    Losses: loans to traders: irrecoverability: borrower continues to trade
14. CG65954

    Losses: loans to traders: irrecoverability: lender makes further loans
15. CG65955

    Losses: loans to traders: irrecoverability: lender makes further loans
16. CG65956

    Losses: loans to traders: irrecoverability: partial claims
17. CG65957

    Losses: loans to traders: irrecoverability: claims re later loans
18. CG65958

    Losses: loans to traders: irrecoverability: terms of loan/acts of lender
19. CG65959

    Losses: loans to traders: refusal of claims made before 6April 1996
20. CG65960

    Losses: loans to traders: refusal of claims
21. CG65970

    Losses: loans to traders: subsequent recoveries