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