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Charge Class 4 NICs on Chapter 2 profits, after capital allowances, the trading allowance and Schedule 2 losses - #1919

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MaxGhenis merged 14 commits into

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class-4-chapter-2-profits

Oct 3, 2026

Merged

Charge Class 4 NICs on Chapter 2 profits, after capital allowances, the trading allowance and Schedule 2 losses#1919
MaxGhenis merged 14 commits into
mainfrom
class-4-chapter-2-profits

Commits on Sep 30, 2026
- Charge Class 4 NICs on Chapter 2 profits with Schedule 2 loss relief
  
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- Property-test a supplied brought-forward balance over many years
  
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- Add changelog fragment and document the Class 4 profits measure
  
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- Document Class 4 loss limits and add a fixed spiral-limit regression test
  
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Commits on Oct 2, 2026
- Merge origin/main into class-4-chapter-2-profits
  
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- Merge origin/main into class-4-chapter-2-profits
  
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- Count a trading loss for Class 4 only in the year it is supplied for
  
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- Merge remote-tracking branch 'origin/main' into class-4-chapter-2-profits
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Commits on Oct 3, 2026