Income Tax, Finance Act 2010
11.4Notional Losses on Commencement
In IRC v Scott Adamson (17 TC 679), it was held that where the basis period in which a loss is incurred forms the basis of more than one year of assessment, rel...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.