OrbitaxFinance Bill 2014: corporation tax: chargeable gains anti-avoidance rules involving losses – legislation with immediate effect
|Approved Changes|United Kingdom
On 30 January 2014, HM Treasury published legislation for inclusion in the Finance Bill 2014, which clarifies the operation of one of the chargeable gains anti-avoidance rules with regard to corporation tax and the use of losses. The legislation has immediate effect from 30 January 2014.
Details are available on HM Treasury webpage.
