After 11 years of litigation, the Supreme Court has held that a claimant can make successive claims for cross-border group relief as long as they are not time barred. Simon Whitehead and Rachel Garwood review the decision and examine the implications
The 11 year long litigation concerning M&S’s group relief claim was brought to a close this week with the Supreme Court giving judgment on the remaining three issues ([2014] UKSC 11). The Supreme Court has found predominantly and unanimously in favour of the taxpayer with no issues referred to the CJEU.
In 2001 M&S ceased trade in its subsidiaries in Europe. The French and Spanish subsidiaries were sold. Buyers could not be found for the German and Belgian subsidiaries and their losses were claimed against the UK profits of the parent...
