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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
23 April 2025 - See all updates
  1. Back to contents
  2. CG60201C

CG65900C - Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): contents

Losses on loans to traders (including payments under a guarantee)

  1. CG65900P
    Summary
  2. CG65930P
    Relief for losses on loans to traders
  3. CG65990P
    Relief for payments under a guarantee
  4. CG66060P
    Recovery following relief under TCGA92/S253
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