Policy paper

Share loss relief for Income Tax and Corporation Tax

This measure widens the scope of Income Tax and Corporation Tax share loss relief.

• From: HM Revenue & Customs
• Published: 11 July 2019

Documents

Share loss relief for Income Tax and Corporation Tax

HTML

Draft legislation

PDF, 41.9 KB, 1 page

Explanatory note

PDF, 139 KB, 2 pages

Details

These changes extend Income Tax and Corporation Tax relief to apply to shares in companies anywhere in the world.