Carried-forward losses: complexities arising from the ‘simplification’ exercise

25 April 2018

In the attached article which was first published in the British Tax Review, Ashley Greenbank and Jeremy Moncrieff discuss the recent changes to the carried-forward losses regime introduced by Finance (No.2) Act 2017.

This material was first published by Thomson Reuters in the British Tax Review note by Ashley Greenbank and Jeremy Moncrieff, “Section 18 and Schedule 4: carried-forward losses; Section 19: losses: counteraction of avoidance arrangements” [2017] BTR 547 and is reproduced by agreement with the Publishers.