Policy paper

Corporation Tax: avoidance involving losses

Corporation Tax: avoidance involving losses

• From: HM Revenue & Customs
• Published: 30 January 2014

Documents

Corporation Tax: avoidance involving losses

PDF, 184 KB, 6 pages

Details

This Tax Information and Impact Note describes the operation of one of the chargeable gains anti-avoidance rules with immediate effect from 30 January 2014.

Published 30 January 2014