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CARRIED-FORWARD-LOSSES


Corporate capital loss restriction: consultation premium
Card image Tim Jarvis
Tim Jarvis (Squire Patton Boggs) considers the proposals designed to align the rules on corporate capital losses with those on income losses.
 
5 December 2018
Leekes and loss streaming premium

Helen Cox and Kassim Meghjee (Mishcon de Reya) consider the case’s progress through the courts and the practical impact of the Court of Appeal decision.

21 June 2018
Tax and the City briefing for June 2018 premium
Card image Zoe Andrews
Card image Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

7 June 2018
International briefing for April 2017 premium
Card image Tim Sarson
Tim Sarson (KPMG) reviews the latest developments in the international tax world.
 
27 April 2017
The draft Finance Bill 2017 rules on CT losses premium
Card image Ben Jones
Card image Dean Andrews
From 1 April 2017, there will be a substantial change to how corporation tax losses can be carried forward. Ben Jones and Dean Andrews (Eversheds Sutherland) examine the detail.
 
23 February 2017
Tax and the City briefing for February 2017 premium
Card image Zoe Andrews
Card image Jeanette Zaman

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent tax developments affecting the City.

9 February 2017
Tax and the City briefing for January 2017 premium
Card image Zoe Andrews
Card image Jeanette Zaman
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent tax developments affecting the City.
 
12 January 2017
The proposed changes to corporation tax loss relief
Card image Sarah Lane
Card image Jack Lewis
Sarah Lane and Jack Lewis (FTI Consulting) look at the background and the effect of the proposals using worked hypothetical examples.
 
19 October 2016
FA 2015: Loss refreshing premium
Card image Nigel Doran

Nigel Doran (Macfarlanes) examines the new anti-avoidance rule

23 April 2015
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