If shares are disposed of at a loss, the investor can elect that the amount of the loss, less Income Tax relief given, can be set against income of the year in which they were disposed or, on income of the previous year instead of being set off against any capital gains.
Articles in this section
- How can I make a return on my investment?
- What happens once I've received my share certificate?
- Will I receive updates from the businesses I've invested in?
- Do I need to tell you if I change address?
- Can I transfer my shares?
- What if a business I have invested in fails?
- Can I claim loss relief on my investment?
- What is dilution?
- Can I ever be forced to sell my shares?