British Tax Review: Finance Act 2021 Notes

British Tax Review: Finance Act 2021 Notes

Sarah Squires has contributed to the recent British Tax Review’s Finance Act Notes, commenting on the changes to both corporation tax loss relief and the corporate interest restriction made in Finance Act 2021.

Her notes consider the provisions in sections 37 and 38 Finance Act 2021.

The notes can be accessed below:

Section 37

Section 38

(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 37 relief for losses etc; Schedule 8: relief from corporation tax for losses and other amounts” and Section 38: corporate interest restriction: minor amendments” in BTR, Issue 4, 2021 and is reproduced by agreement with the publishers.)”

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