Extended Loss Carry Back for Business

Extended Loss Carry Back for Business

The Extended Loss Carry Back measure announced at Budget enables companies to make claims to carry back losses for a further two years than current rules allow. This temporary extension applies for losses arising in accounting periods ending between 1 April 2020 and...
Rent-A-Room Relief

Rent-A-Room Relief

In February, the ATT responded to the government’s call for evidence on rent-a-room relief. The use of rent-a-room relief has increased in recent years, and the call for evidence (the call) was issued to find out more about: The current use of the relief Whether the...