Policy paper

Corporate capital loss restriction for Corporation Tax

This measure introduces corporate capital loss restriction rules for chargeable gains accruing on or after 1 April 2020 for companies chargeable to Corporation Tax.

• From: HM Revenue & Customs
• Published: 11 July 2019

Documents

Corporate capital loss restriction for Corporation Tax

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PDF, 161 KB, 15 pages

PDF, 188 KB, 7 pages

Details

Companies who accrue chargeable gains will only be able to offset up to 50% of those gains using carried-forward allowable (capital) losses for accounting periods ending on or after 1 April 2020.

Read the 바카라 사이트˜Corporate Capital Loss Restriction바카라 사이트™ consultation and summary of responses.

Published 11 July 2019