This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Losses: loans to traders: recovery: contents of section


This section is laid out as follows:

CG66061 - CG66064 Recoveries - General
CG66070 Groups of companies
CG66071 Guarantee payments
CG66072 Example
CG66080 - CG66082 Co-guarantors, corresponding amounts