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 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.