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Corporation Tax: amendments to reform of loss relief rules

This tax information and impact note details the amendments to the reform of loss relief rules.

Last fetched 04 May 2026 · gov.uk

Documents

Corporation Tax: amendments to reform of loss relief rules Draft legislationapplication/pdf Clause 1application/pdf

At a glance

TypePolicy paper

First published29 Oct 2018

Last updated29 Oct 2018

Organisations

HM Revenue & Customs

Topics

Corporation TaxCorporation TaxPaying HMRC

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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