Sarah Squires has contributed to the recent British Tax Review’s Finance Act Notes, commenting on the changes to the corporation tax capital loss relief made in Finance Act 2020.
Her note considers the provisions in Schedule 4 Finance Act 2020 which introduce the new corporate capital loss restriction (CCLR) and make a number of other changes to the capital loss rules.
The article can be accessed here.
(This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review as “Section 25 and Schedule 4: corporate capital losses” in Issue 4, 2020 and is reproduced by agreement with the publishers)
