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Non-active members of LLPs or other partnerships (apart from limited partnerships) |
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Restrictions for film trades carried on in partnership |
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Losses from property businesses |
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Carry-forward property loss relief |
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Property loss relief against general income |
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has a relevant agricultural connection” |
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Post-cessation property relief |
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Furnished holiday accommodation |
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Losses in an employment or office |
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Losses on disposal of shares |
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Share loss relief against general income |
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Shares to which EIS relief is not attributable |
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Qualifying trading companies: the requirements |
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Qualifying trading companies: supplementary |
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Limits on share loss relief and mixed holdings |
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Miscellaneous and supplementary |
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