Thanks to Harriet Latham from the OU who has advised that for those completing their own returns, and/or preparing year end provisions, they should note the change to CT rate, keeping it at 19%, and the new format of the CT600, and updated guide. The changes to the form impact on the numbering of the boxes, and introduce new boxes to accommodate the change in rules around capital losses. This is unlikely to impact on universities which are exempt from chargeable gains, but may impact on subsidiary companies.
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01 April 2020 
Andrea Marshall, Tax Specialist
