You cannot claim it on the return for the second year.

After all, claims on items are not the end of the matter.

"I can't claim on anything to do with his back again, so whatever the cost was I'd have to pay for everything myself," she says.

I can't claim any loss on my income tax return.

I do not claim any rights on this music track or the video.

Of course, no single political party should attempt to claim the moral high ground on this issue.

K1 claimed a return on its investments of 825% from 1996 to 2008.

A pair of 109s were claimed on 12 and 16 August.

She has claimed her position on the issue may have contributed to this.

The site claims over 25,000 unique visitors a month on average.