Policy paper

Changes to the reform of loss relief rules for Corporation Tax

This tax information and impact note is about changes to Corporation Tax loss relief rules.

• From: HM Revenue & Customs
• Published: 3 March 2021

Documents

Changes to the reform of loss relief rules for Corporation Tax

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Details

This measure makes changes to the reform of loss relief rules to make sure the legislation works as intended and to reduce administrative burdens.

Published 3 March 2021