The Tax Journal recently published part 2 of a practice guide on corporation tax loss relief written by Sarah Squires. Whilst part 1 focused on the various categories of corporation tax loss relief available to companies following the 2017 reforms, part 2 considers the loss restriction introduced in April 2017, the impact of the deductions allowance and related compliance.
A copy of her article can be found on the Tax Journal website: HERE
The article was published in the Tax Journal on 11 October 2019 and is reproduced here with the kind permission of the publishers. All rights reserved.
