Legal News

Draft Finance Bill 2017—corporation tax loss relief

Published on: 06 January 2017
Published by: LexisPSL
  • Draft Finance Bill 2017—corporation tax loss relief
  • Original news
  • What is the reason for the reform of the loss relief rules?
  • What are the main changes made by the draft Finance Bill 2017?
  • How will the loss relaxation work?
  • How will the loss restriction work?
  • How is a group defined for these purposes?
  • Are we still waiting for any draft legislation and in which areas?
  • When do the changes take effect?

Article summary

Tax analysis: Pete Miller of The Miller Partnership takes a look at the provisions of the draft Finance Bill 2017 relating to corporation tax loss relief. or take a trial to read the full analysis.

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