My wife and I recently sold a buy-to-let property. We have capital gains tax (CGT) to pay during the sixty days following sale. We have a loss on a property sold over thirty years ago. Have I read somewhere that such a loss can only be carried forward for four or eight years? Googling this question does not reveal clarity. 

Arthur Weller replies:  

As long as you have registered the capital loss with HMRC, it can be carried forward indefinitely. See HMRC’s Capital Gains Manual at CG15800 (tinyurl.com/2rsaxea5), which states: ‘TCGA92/S16(2A) states a capital loss will be allowable only if it is notified within the normal time limit for claims, see TMA70/Section 43(1). The notice of loss to be an allowable loss is treated as if it were a claim for relief.’ The time limit is four years.