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OliverHH Houlston

OliverHH Houlston

Joined: 2/1/2023

  • RE: £50k / 25% cap x 2 years??

    Mon, 13 Feb 2023 16:48:22 GMT – £50k / 25% cap x 2 years??
    I'm very worried by your advice. I have read HS286 and HS297 and it implies the loss can 100% be offset against income. Am I reading this wrong or are you wrong ?? A very worried customer

  • RE: £50k / 25% cap x 2 years??

    Tue, 07 Feb 2023 16:39:05 GMT – £50k / 25% cap x 2 years??
    Sorry but the helpsheet is on a different subject. I am talking about an unquoted share loss when the shares were subscribed for. Can you please confirm such a loss can be carried back Thank you

  • £50k / 25% cap x 2 years??

    Wed, 01 Feb 2023 09:29:10 GMT – £50k / 25% cap x 2 years??
    Hello Can I check a scenario please as I’m reading conflicting advice. Income £400k but has an unquoted share loss (not EIS) of £400k in 22/23. So capped relief in 22/23 of £100k BUT can they also carry loss back to 21/22 and claim £50k or 25% in 21/22 and would the 25% be calculated on £300k (£400k loss less £100k claimed in 22/23). Any help would be appreciated.