I have CC in which three different "trades" are recorded. The CC documents are in line with this nature of business. The trade are consulting services, investment properties, and a farming operation. Although they all have a different nature I record them altogether in my CC. I know there is a suspect trade section to ring fence losses for natural persons. The section however is not applicable to CCs. My question is if the farming trade in my CC makes losses, can I offset them against the profits of the other two trades or is there a similar section on CCs that prohibits this?