CTM06320 | Corporation Tax: loss-buying: advising taxpayers
From HM Revenue & Customs · Company Taxation Manual
If a company proposes a course of action and asks for confirmation as to whether will apply, see on giving advice.
Most enquiries are about - major change in the nature or conduct of a trade - . It would not be appropriate to give an advance assurance about legislation which provides a five-year period of review of the nature and conduct of the company’s trade. The enquirer’s attention should also be drawn to SP10/91 ().