Table of contents
- What is the background to these changes?
- What are the FB 2019-20 changes?
- What is the position for disposals or loans made before 24 January 2019?
- Will the corporation tax provisions also be amended?
- What does this mean for taxpayers?
Article summary
Tax analysis: The draft Finance Bill 2019-20 makes changes to the rules on share loss relief and loans to traders. Tolley Guidance considers the position for taxpayers making losses both before and after the changes come into effect.
To continue reading this news article, as well as thousands of others like it, sign in with LexisNexis or register for a free trial