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Carried forward losses and counteraction of avoidance arrangements - updated legislation

This clause reforms the tax treatment of certain types of carried-forward loss for Corporation Tax purposes.

Last fetched 04 May 2026 · gov.uk

Documents

Carried forward losses and counteraction of avoidance arrangements - updated legislationapplication/pdf Explanatory note for carried forward losses application/pdf Explanatory note for carried forward losses: counteraction of avoidance arrangements application/pdf

At a glance

TypePolicy paper

First published13 Jul 2017

Last updated13 Jul 2017

Organisations

HM Treasury HM Revenue & Customs

Topics

Money

Source

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