2011/12 Tax Return. Mansworth v Jelley capital losses entered onto Return and calculations attached to the Return. No gains in the year. Tax Return submitted on time and no formal enquiry opened.
Have carried the capital losses forward each year as a note in the additional info space. Assume these will still be available to set against first available gains, and that this does not fall into the HMRC guidance of asking taxpayers to withdraw capital loss claims, but would welcome confirmation please.