Draft legislation: The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2017
This draft legislation allows companies to enter into simplified arrangements in order to claim and surrender group relief for carried-forward losses.
Detail
HM Revenue and Customs has published draft regulations and a draft explanatory memorandum.
The draft regulations set out how companies can enter into simplified arrangements in respect of claims and surrenders of group relief for carried-forward losses.
Documents