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Corporation Tax and Income Tax: tax treatment of appropriations to trading stock

This measure details changes to prevent abuse of flexibility in the tax code for capital losses.

Last fetched 04 May 2026 · gov.uk

Documents

Corporation Tax and Income Tax: Tax treatment of appropriations to trading stock Draft clauseapplication/pdf Draft explanatory notesapplication/pdf

At a glance

TypePolicy paper

First published08 Mar 2017

Last updated08 Mar 2017

Organisations

HM Revenue & Customs

Topics

Corporation TaxIncome Tax

Source

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