loss relief a trading loss may be set off against the total income of the taxpayer for the year in which the loss occurred. In certain circum- stances the loss may be carried forward to be set against income of succeeding years; in other circumstances it may be carried back and set against the income of preceding years.

• SLAB
• sleeping partner
• small claim
• Social Chapter
• Social Fund
• socius criminis
• sodomy
• solatium
• solicitor
• solicitor advocate
• Solicitor General
• solus agreement
• sovereignty
• Speaker
• special damages
• special destination
• special relationship
• specificatio
• specific goods
• specific implement
• specific issue order
• specific performance
• speculative fee
• Speluncean explorers' case
• spent