Corporate capital loss restriction: consultation on delivery
At Budget 2018 the Chancellor announced that the corporate income loss restriction (CILR) introduced in April ...
At Budget 2018 the Chancellor announced that the corporate income loss restriction (CILR) introduced in April ...
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (...
In Budget 2018 the Chancellor announced a revised proposal to tax income from intangible property held in low-...
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year t...
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year t...
Policy approach The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as ...
Implementation date As the government recognises, implementing the very significant changes proposed for CGT ...
The consultation, which closed on 11 May, explores whether there is scope for targeted, ...
On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax...
On 19 February 2018 HMRC and HM Treasury launched a consultation on the corporate intangible ...