E5.623 Carry Back Of Early Years' Losses—ITA 2007, S 72

Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.6 Lloyd's underwriters /Lloyd's underwriters—losses / E5.623 Carry back of early years' losses—ITA 2007, s 72

Commentary

Personal and employment tax

With the prohibition on admittance of new individual unlimited liability Names to Lloyd's since 1 January 2003¹, early year loss provisions are relevant only to individuals who are partners in LLPs or Scottish limited partnerships.

A claim

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E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

B4.130 Summary of OECD guidelines on arm's length principle

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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