Policy paper

Corporation Tax: removal of capital gains indexation allowance from 1 January 2018

This tax information and impact note deals with the removal of indexation allowance for corporate capital gains announced at Autumn Budget 2017.



Legislation will be introduced in Finance Bill 2017-18 to amend the indexation allowance rules in the Taxation of Chargeable Gains Act 1992.

Published 22 November 2017