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Corporate loss relief and corporate interest restriction
17 August 2017 Amanda Darley, Head of Operations and Engagement
HMRC has issued draft guidance on the changes to corporate loss relief, and invited comments on the draft by 25 September. It has also issued guidance on the new corporate interest restriction, and invited comments on the draft by 31 October. The corporate interest restriction guidance covers interest payments from subsidiaries to charities on p76, and states that any deductions or tax credits received under the new museums and galleries corporation tax relief should be excluded from taxable total profits when determining tax-EBITDA (p91), and qualifying charitable donations relief is covered on p101.
If anyone has any comments on either of the guidance documents, please contact Amanda by 14 September.
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17 August 2017 
Amanda Darley, Head of Operations and Engagement
