Trading loss reliefs for tax credits
HM Customs and Excise and the Inland Revenue have responded to the CIOT's Finance Bill 2003 representations submitted on 12 May 2003. The attached Word document interleaves the responses (reproduced in italics) received from HM Customs on 22 August 2003 and from the Revenue on 25 June 2003, 14 July 2003, 5 November 2003 and 12 November 2003 with the original representations. Where no response is given, this is because no response was received to a particular point.
Technical Department 020 7235 9381