On 16 November 2017, the UK Finance (No. 2) Act 2017 received Royal Assent (was enacted). The Act includes a number of measures originally meant for the first Finance Act 2017, which received Royal Assent in April 2017. Two of the main Corporation Tax measures include:

• New rules on carried-forward tax losses, effective 1 April 2017, which removes the restriction on setting off carried-forward…