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Relieve trading losses against general income by each programme's rule - #2085

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self-employment-loss

Commits on Oct 2, 2026
- Relieve trading losses against general income by each programme's rule
  
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Commits on Oct 3, 2026
- Merge remote-tracking branch 'origin/main' into self-employment-loss
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  f67b7ee
- Apply review r1: s.24A base, UC trade netting, claimant-only tax credit loss
  
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- Apply review r2: net trades in the cap earnings test; relevant UK earnings
  
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- Pin the key cases in every trading loss property test
  
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  f658a97