"This title comprehensively covers the availability of UK tax reliefs for losses incurred by individuals, companies and partnerships. Successful and efficient use of this title should result both in a tax refund or a reduced liability and, in either case, a satisfied client. This title guides readers through the various income tax, capital gains tax and corporation tax loss reliefs available. Using clear but detailed text, backed up by numerous worked examples, it explains the mechanics of each relief, draws attention to the pitfalls and tells you how to claim and how much time you have in which to do so. Statutory references, published Inland Revenue practice and relevant decisions of the appeal courts and tribunals are cited throughout. "