Consultation outcome

Corporate Capital Loss Restriction: consultation on delivery

• From: HM Revenue & Customs and HM Treasury
• Published: 29 October 2018
• Last updated: 11 July 2019 — See all updates

This consultation has concluded

Download the full outcome

Corporate Capital Loss Restriction: summary of responses to consultation and the government's response

PDF, 456 KB, 30 pages

Detail of outcome

This document summarises the consultation responses received and sets out the government’s decisions on how to proceed with the implementation of the restriction.

Following this consultation, the government has published draft legislation, an explanatory note and a tax information and impact note (TIIN).

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Original consultation

Summary

This document consults on all aspects of Corporate Capital Loss Restriction.

This consultation ran from
4pm on 29 October 2018 to 11:45pm on 25 January 2019

Consultation description

This consultation is about the government’s intention to reform the rules for the relief of corporate capital losses from 1 April 2020, announced at Budget 2018.

Documents

Corporate Capital Loss Restriction: Consultation on delivery

PDF, 347 KB, 36 pages

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Published 29 October 2018
Last updated 11 July 2019 + show all updates

1. 11 July 2019

   Response document published.

2. 29 October 2018

   First published.