Table of contents
- Original news
- What was this case about?
- What did the tribunal decide?
- Arrangements
- Control
- Statutory interpretation
- What should tax lawyers take note of?
Article summary
Tax analysis: The First-tier Tax Tribunal (FTT) dismissed the taxpayers’ appeal against HMRC’s decision that a company in receivership was unable to surrender losses to them by way of group relief because the receiver’s appointment severed the company from the loss relief group.
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