Question：Shirley has been trading for several years; she incurred a trading loss in the year to 31 March 2013.
　　This is a loss of 2012/13 so may be relieved against two of the following:
　　A. General income of 2009/10.
　　B. General income of 2013/14.
　　C. Trade income only of 2012/13.
　　D. General income of 2012/13.
　　E. Chargeable gains of 2012/13.
　　The correct answers aregeneral income of 2012/13 and chargeable gains of 2012/13.
　　解析：Loss relief can be set against general income of the year of the loss (2012/13) and/or the previous year (2011/12) but not earlier years (unless early years loss relief applies).
　　Where relief is claimed against general income of a given year, the taxpayer may extend the claim to set the loss against chargeable gains for that year.