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Back to basics: Negligible value claims

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The subject of negligible value claims is of interest to both individuals and corporates. For individuals there is the chance to make a capital loss which in some circumstances can be converted into an income loss and offset against income. For a company there is the possibility of a loss to offset against the gains of the company. In each case there is the opportunity to obtain relief for the fall in value of an asset without a disposal of the asset.

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