Helen Cox and Kassim Meghjee (Mishcon de Reya) consider the case’s progress through the courts and the practical impact of the Court of Appeal decision.
Kevin Offer (Gabelle) reviews the case of English Holdings Ltd v HMRC, where corporate losses were claimed against income.
Anthony Newgrosh (BKL) answers a query on transfers of trade, loss relief and post-cessation income
Mark Boyle and Chris Lord (EY) analyse whether Leekes may make it possible in certain circumstances to claim loss relief for historic losses of the transferred trade without streaming.