Capital loss claim
Losses pre SA have not been claimed.
They date back to the 80s and early to mid 90s and comprise shares which became of negligible value and a payment under a guarantee..
Normally pre SA losses did not need to be notified, but I believe that the legislation at the time required a claim under the provisions for the above.
So does this mean that upon a claim now being made, these losses are subject to the 4 year time limit applicable from 1 April 2010 and are therefore timed out?
If so, is it worth trying a claim for special relief under TMA 1970 ( formerly the concessionary equitable relief )?