hl Corporation tax – Group relief – What constitutes valid claim to group relief and whether such claim had been made within two-year time-limit – Claim made in notice of appeal and accounts without identifying surrendering companies – Income and Corporation Taxes Act 1970, 55 258, 264(l)(c), Taxes Management Act 1970, ss 42(5), 114.
[1991] UKHL TC – 64 – 399, [1991] STC 699, [1991] 1 WLR 1399, [1991] STI 1082, [1992] 1 All ER 336, 64 TC 399
Bailii
Income and Corporation Taxes Act 1970 55 258 264IC, Taxes Management Act 1970 42(5) 114
England and Wales
Corporation tax
Updated: 10 January 2022; Ref: scu.559765