EUROPEAN LAW Рgroup relief for losses of non-resident subsidiaries Рwhether there are no possibilities for those losses to be taken into account at the date of the group relief claim Рno at the date of the original claims which are not valid claims, and yes on 20 March 2007 when the second claims were made ‚Äî appeals allowed in principleNicola Shaw appeared for the Appellant
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Marks and Spencer PLC v Commissioners for HM Revenue and Customs – First-Tier Tribunal (Tax)
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