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
36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
Marks and Spencer PLC v Commissioners for HM Revenue and Customs – First-Tier Tribunal (Tax)
Latest news:
Gray’s Inn Tax Chambers shortlisted for Tax Set of the Year
Gray’s Inn Tax Chambers is delighted to have been shortlisted for Tax Set of the Year in this year’s Chambers UK Bar Awards 2025.
16 Sep 2025
Nicola Shaw KC wins Tax Silk of the Year at Legal 500 UK Bar Awards
Nicola Shaw KC has been awarded the Tax Silk of the Year
30 Sep 2024
GITC Review
Previous issues of the GITC Review are available under the ‘Articles’ Section of this website.
