Cormac Munnelly

Hi Team. I purchased interest paying preference shares, and ordinary shares (not through EIS) in my personal name in a non listed company in 2017. The company went into court ordered administration in 2023. In 2024 the liquidators deemed that there were no assets in the business to repay creditors. I understand that the loss can be offset against a capital gain, however I would like to to know if it is possible to offset the loss on the Preference Shares and/or the Ordinary Shares against personal income tax (given I do not have capital gains to offset against and do not expect to have capital gains in the future? Many thanks for any help on this matter.