When can taxpayers claim group relief for losses sustained elsewhere?

24 February 2014
Author: JHA

Originally published on LexisPSL Tax, 24 February 2014

The Supreme Court (SC) ruled on matters arising from proceedings concerning the right of Marks and Spencer plc (M&S) to claim group relief in respect of losses sustained by two of their subsidiaries resident in Germany and Belgium respectively. Examining the Supreme Court’s decision, Michael Anderson, partner at Joseph Hage Aaronson, advises that although this is a successful conclusion for M&S some issues still remain to be resolved for other taxpayers.

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