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How to work out and claim Corporation Tax relief on trading losses.
Find out about the type of losses your company can offset against profits in future accounting periods.
This measure reforms the tax treatment of certain types of carried-forward loss for Corporation Tax purposes.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
This tax information and impact note will provide for a more flexible loss relief regime.
Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
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