HMRC has updated its policy paper Extended loss carry back for businesses to clarify in the section on ‘loss carry-back allocation statement requirements’ that only those members of the 2020 or 2021 group (as appropriate) that are within the charge to corporation tax are required to be listed in the statements.
HMRC has updated its policy paper Extended loss carry back for businesses to clarify in the section on ‘loss carry-back allocation statement requirements’ that only those members of the 2020 or 2021 group (as appropriate) that are within the charge to corporation tax are required to be listed in the statements.
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