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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.6 Lloyd's underwriters /Lloyd's underwriters—losses / E5.625 Carry forward of losses—ITA 2007, s 83

E5.625 Carry forward of losses—ITA 2007, s 83

Personal and employment tax

Losses which have not otherwise been relieved can be carried forward and set against future underwriting income (including any investment income arising on Lloyd's deposits

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B6.749 ATED—property developers

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

I7.323 APR and successions

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

B5.812A Particular charitable bodies

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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