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Don't think that's how Corp Tax works - I've already paid my Corp Tax for 2019-20 and will be making a loss this year [2020-21]. I can't reclaim back any of the corp tax paid last year, I can only include this year's loss into future years profit/loss. No good for those whose business has gone...

Purely from a self-interest position as one of the minority that have had to dip into my SIPP this year [due to snuffed income], this might benefit: Jon Greer, retirement policy expert at financial planners Quilter, said: “The Chancellor could announce in the Budget that he will waive the MPAA...