This year brought in a new corporate capital loss restriction (CCLR) which, together with the 2017 changes to income loss relief for companies, has fundamentally changed the basis on which companies can obtain relief for carried forward losses.
MBL have asked Sarah Squires to talk about these changes to corporation tax loss relief in a virtual seminar, as part of their Learn Live programme. Held over two afternoon sessions in November (19 and 26 November), Sarah will be talking about the reforms made to carried forward loss relief in Finance (No 2) Act 2017 and Finance Act 2020, including how they impact non-resident corporate landlords who are now in the charge to corporation tax on their UK property income and gains.
For more information, including how to register for the Learn Live seminar, see MBL Learn Live.
Seminar notes
To request notes for this seminar, please contact The Clerks.