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This measure affects the loss relief of large UK multinational companies with overseas subsidiaries.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
How to work out and claim Corporation Tax relief on trading losses.
Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
Guidance for Police and Crime Commissioners on how to access the income loss recovery scheme for lost sales, fees and charges as a result of COVID-19.
Find out about the type of losses your company can offset against profits in future accounting periods.
This Tax Information and Impact Note is about carried forward Corporation Tax trading losses, non-trading loan relationship deficits, and management expenses.
Understand how trading conditions and insurance can limit the financial risk for freight forwarders.
This tax information and impact note will provide for a more flexible loss relief regime.
This Tax Information and Impact Note is about restricting the proportion of banks’ annual taxable profit that can be offset by carried forward losses to 50%.
Diseases and health problems in sheep and goats, including foot and mouth disease (FMD), scrapie and lead poisoning
This measure amends the reform of loss relief rules to correct a defect in the legislation that may lead to excessive relief being allowed.
Formerly part of M18, how to prepare and interpret analytical quality control (AQC) charts to verify the performance of your monitoring method.
This draft legislation is about restricting the proportion of banks’ annual taxable profit that can be offset by carried forward losses to 50%.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
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