Linpac v Revenue and Customs (Income Tax/Corporation Tax : Exemptions and Reliefs): FTTTx 31 Jan 2020

Corporation Tax – group relief – claimant company resident in the United Kingdom – subsidiaries resident in other EU member states – whether making a claim for group relief implies the withdrawal of an earlier claim for group relief in respect of losses of companies resident in the United Kingdom – whether claim made in the alternative to the earlier claim – Income and Corporation Taxes Act 1988, Part X, chapter IV – Finance Act 1998, schedule 18

Citations:

[2020] UKFTT 60 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 27 November 2022; Ref: scu.649143