[0] 10 [Title] Income tax: use of losses This note is a general summary of how losses may be used under the UK income tax rules. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. NOTE: This resource is being reviewed in light of the July 2015 Budget. For more information, see Legal update, July 2015 Budget: key business tax announcements. [Date] Maintained [Resource type] 
Practice notes
P r a c t i c e n o t e : o v e r v i e w
P r a c t i c e n o t e s