Finance Bill 2019-20: Policy paper on corporate capital loss restriction published

Released 11 July 2019

HMRC have published a policy paper, along with draft legislation, an explanatory note and a tax information and impact note (TIIN) on the Finance bill 2019-20 proposals on a corporate capital loss restriction.

A summary of responses to the recent consultation on how the planned restriction on corporate capital losses will be implemented is also available.


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