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Draft Finance Bill 2019-20―can HMRC limit claims for historic share loss relief and loans to traders?

Published on: 21 August 2019
Published by a LexisNexis Tax expert

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.

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