Making best use of a loss: companies

1. [UK furnished holiday lettings business losses](https://library.croneri.co.uk/po-heading-id_aw-3LrDBdEmuEEkSSou5hw#po-heading-id_3wnRetmgaESxc3OzKgCSqA)

1.1. Treated as trading loss

2. [Overseas property business losses](https://library.croneri.co.uk/po-heading-id_bM0szqMdjUWHIRc6VxRO8g)

2.1. Carry-forward relief

3. [Capital losses](https://library.croneri.co.uk/po-heading-id_ZsNCublBX06Rv0dgNFzfIg)

3.1. Sideways relief against other chargeable gains

3.2. Indexation allowance

3.3. Carry-forward relief against future chargeable gains

4. [Anti-avoidance rules](https://library.croneri.co.uk/po-document-id_76049)

4.1. Major change in nature or conduct of business

4.2. Loss relief TAAR

5. Trading losses

5.1. [Sideways relief](https://library.croneri.co.uk/po-heading-id_zxiAkBMxbEGTJ6abQQ7Cug)

5.2. [Carry-back relief](https://library.croneri.co.uk/po-heading-id_zxiAkBMxbEGTJ6abQQ7Cug)

5.3. Group relief surrender

5.4. [Carry-forward relief](https://library.croneri.co.uk/po-heading-id_2mBmACMGIEqJPA0NVXyrXA)

5.4.1. Pre-1 April 2017 losses

5.4.2. Post-1 April 2017 losses

5.5. Reliefs to be deducted before relief for trading losses

5.5.1. Loan relationship non-trading deficit

5.6. Reliefs to be deducted after relief for trading losses

5.6.1. Charitable donations relief

5.6.2. Trading losses carried back from later period

5.7. [Terminal loss relief](https://library.croneri.co.uk/po-heading-id_-s6eKKXXzEyFLA7ZurD9uw)

5.8. Various specific restrictions

6. [UK property business losses](https://library.croneri.co.uk/po-heading-id_aw-3LrDBdEmuEEkSSou5hw#po-heading-id_S5fEjJHiQUmkUNAL8YakOg)

6.1. Sideways relief against total profits

6.2. Carry-forward relief against total profits

6.2.1. Automatic for pre-1 April 2017 losses

6.2.2. Elective relief for post-1 April 2017 losses

6.3. Special rules for companies with investment business ceasing a UK property business

7. [Loan relationship non-trading deficit](https://library.croneri.co.uk/po-heading-id_y0vt3WCJtkadQ0YB2tFrig)

7.1. Sideways relief

7.2. Carry-back relief

7.3. Group relief surrender

7.4. Carry-forward relief

7.5. Group relief for carried forward losses

7.5.1. Post 1-April 2017 losses only

8. [Investment business expenses of management](https://library.croneri.co.uk/po-heading-id_a02Ykk-Wz0-oXlSz1CjOAw?referral_nid=26205349)