Capital Taxes Fundamentals (CTA manual)
7.5.Interpret legislation to explain the basis for negligible value claims
[TCA97, s538] While generally loss relief is only available where losses are realised (i.e. the asset is actually dispos...
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.