Consultation outcome

Corporate Capital Loss Restriction: consultation on delivery

This consultation has concluded

Download the full outcome

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).

Original consultation

Summary

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

This consultation ran from
to

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

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Published 29 October 2018
Last updated 11 July 2019 + show all updates
  1. Response document published.

  2. First published.