CONSULT.Outcome publishedConsultation · gov.uk

Corporate Capital Loss Restriction: consultation on delivery

This document consults on all aspects of Corporate Capital Loss Restriction.

Last fetched 03 May 2026 · gov.uk

Detail

This consultation is about the government’s intention to reform the rules for the relief of corporate capital losses from 1 April 2020, announced at Budget 2018.

Documents

Corporate Capital Loss Restriction: Consultation on deliveryapplication/pdf Corporate Capital Loss Restriction: summary of responses to consultation and the government's responseapplication/pdf