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TRADING-LOSSES


David Whiscombe (BKL Tax) considers the recent Court of Appeal judgment in Eclipse 35.

Rupert Shiers considers the recent decision in Felixstowe Dock and Railway Company concerning consortium relief

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

Michael Avient answers a query on the payment of tax on trading losses that are the subject of an enquiry.

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