Policy paper

Corporation Tax: removal of capital gains indexation allowance from 1 January 2018

This tax information and impact note deals with the removal of indexation allowance for corporate capital gains announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Corporation Tax: removal of capital gains indexation allowance from 1 January 2018

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Details

Legislation will be introduced in Finance Bill 2017-18 to amend the indexation allowance rules in the Taxation of Chargeable Gains Act 1992.

Published 22 November 2017