This draft guidance has been published so that stakeholders can comment on it and to explain the application of the legislation for reform of Corporation Tax loss relief.
This is an initial tranche of guidance, focusing on the core rules and other aspects where guidance has been specifically requested. Amended and further draft guidance will be issued in due course.
Comments about this draft guidance should be emailed to email@example.com. Comments can sent in batches. The deadline for comments is 25 September 2017.
The draft guidance will be updated as necessary in the light of comments received.
A consultation on the reforms to Corporation Tax loss relief has been carried out.
A tax information and impact note has also been published.