In the latest instalment of the M&S case the Upper Tribunal (UT) handed down its decision on 21 June 2010. Although many of the principles of the case have already been settled the UT held (contrary to the First-Tier Tribunal) that some of M&S’s claims should fail. The main thrust of the decision is around the technical validity of claims and calculation of the quantum of available losses which provides further guidance to those companies who have made claims and those who may be considering making claims.
The background to the case and detailed analysis was discussed in Simon Whitehead's article 'M&S and cross-border group relief' in Issue 1035 on 28 June 2010 ...
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Home >Articles > Marks & Spencer: what does the latest decision mean?
Marks & Spencer: what does the latest decision mean?
In the latest instalment of the M&S case the Upper Tribunal (UT) handed down its decision on 21 June 2010. Although many of the principles of the case have already been settled the UT held (contrary to the First-Tier Tribunal) that some of M&S’s claims should fail. The main thrust of the decision is around the technical validity of claims and calculation of the quantum of available losses which provides further guidance to those companies who have made claims and those who may be considering making claims.
The background to the case and detailed analysis was discussed in Simon Whitehead's article 'M&S and cross-border group relief' in Issue 1035 on 28 June 2010 ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
