The UK has published the Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2018, which were made 8 January 2019 and laid before the House of Commons on 9 January. The regulations set out how companies can enter into simplified arrangements in respect of claims and surrenders of group relief for carried-forward losses in light of the new rules for carried-forwarded losses introduced as part of the UK Finance (No. 2) Act 2017 ({News-2017-11-20/A/5-previous coverage}). As part of the new rules, companies are now allowed to surrender carried forward corporation tax losses (previously only allowed in the year the...