Policy paper

Carried forward losses and counteraction of avoidance arrangements - updated legislation

This clause reforms the tax treatment of certain types of carried-forward loss for Corporation Tax purposes.

• From: HM Treasury and HM Revenue & Customs
• Published: 13 July 2017

This was published under the 2016 to 2019 May Conservative government

Documents

Carried forward losses and counteraction of avoidance arrangements - updated legislation

PDF, 795 KB, 149 pages

Explanatory note for carried forward losses

PDF, 422 KB, 52 pages

Explanatory note for carried forward losses: counteraction of avoidance arrangements

PDF, 145 KB, 3 pages

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Details

The government has published updated legislation for carried forward losses.

Further supporting documents, including tax information and impact notes can be found on the Spring Budget 2017: tax related documents page.

Any technical queries should be sent to email: [email protected].

Published 13 July 2017