Non-chargeable losses (see below) cannot be offset against chargeable gains.

They cannot set them against gains for earlier tax years.

Losses are taken first against gains, so they have a net loss of $10,505 (Line 17, Page 2).

Some see the trend as a reaction against gains made by those traditionally ignored in society.

You allocated it against any remaining income and gains that were over £34,600.

She added that the apparent popularity of the bars may be part of the male backlash against social, economic and political gains made by women.

Any unused losses are carried forward and set off against chargeable gains of later tax years.

You cannot set unused losses for the period before death against gains made afterwards.

We can write the loss off against gains in our equities.

After that there's no tax-free allowance against gains during the administration period.