Marks and Spencer Plc v Revenue and Customs: FTTTx 2 Apr 2009

FTTTx EUROPEAN LAW – group relief for losses of non-resident subsidiaries – whether there are no possibilities for those losses to be taken into account at the date of the group relief claim – no at the date of the original claims which are not valid claims, and yes on 20 March 2007 when the second claims were made — appeals allowed in principle


[2009] UKFTT 64 (TC)




England and Wales

Corporation Tax

Updated: 03 August 2022; Ref: scu.373618