Draft finance bill clauses: Reforms to corporation tax loss relief

Despite calls from some to slow down the pace of reform following the EU Referendum vote, the Government is pressing ahead with its corporation tax reforms.

These include the proposals for the reform of the corporation tax loss regime announced at the time of the last Budget, details of which were published in a consultation paper on 26 May 2016.

The draft Finance Bill clauses published on 5 December 2016 include the draft provisions to implement some (but not all) of the proposed changes.

Downloads

• Draft finance bill clauses (35.52KB)