The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations, SI 2018/9, which come into force on 30 January 2018, amend the rules on simplified arrangements for group relief claims to include surrenders of group relief for carried-forward losses for accounting periods b
Tax Journal commentaries on the UK's 'deeply political tax'.
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HMRC has published its transfer pricing and diverted profits tax (DPT) statistics for 2016/17 showing a massive increase in tax adjustments, report Peter Steeds & Paul Fields (KPMG).
HMRC has published draft guidance on changes to the treatment of carried-forward corporation tax losses from 1 April 2017. This is described as an initial tranche of guidance, focusing on the core rules and other aspects where guidance has been specifically requested.