From the September/December 2015 exam, section B, Q:4
Gregor has in 2014/15 trading loss, business property loss, building society interset and a chargeable gain. We have to calculate the amount of the trading loss c/f.
The building society interest are 900. Will they not be covered by the PA (because there are no other non-savings profits)?
In the answer the trading loss is set off against the interest.