CT losses guidance updated

Released 22 June 2020

HMRC have updated their guidance on terminal, capital and property income losses for corporation tax (CT) to include information about non-resident companies with an existing UK property business at 5 April 2020 and the interaction of CT losses with income tax property losses.

View the guidance at https://www.gov.uk/guidance/corporation-tax-terminal-capital-and-property-income-losses.

HMRC have also updated their guidance Carry forward Corporation Tax losses to reflect the changes.

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