menu-search
LEXISNEXIS_ICON4_SIGNINSign-in LEXISNEXIS_ICONS_SUPPORTHelp
Home / Restructuring & Insolvency / Tax and insolvency / Tax

Legal News

Appointment of receiver prevented group relief (Farnborough v HMRC)

Appointment of receiver prevented group relief (Farnborough v HMRC)
Published on: 23 June 2016
Published by: LexisPSL
  • Appointment of receiver prevented group relief (Farnborough v HMRC)
  • 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. or take a trial to read the full analysis.

Popular documents

The commercialisation of sport

The commercialisation of sport

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant

Discharge by frustration

Discharge by frustration

Discharge by frustrationCoronavirus (COVID-19): In addition to the below content on force majeure generally, see also:•Coronavirus (COVID-19) toolkit—Contracts•Coronavirus (COVID-19) and contractual obligations—checklisttogether with the Q&A (in the related content pod on the right hand side) for

Financial Conduct Authority—Principles for Businesses (PRIN)

Financial Conduct Authority—Principles for Businesses (PRIN)

Financial Conduct Authority—Principles for Businesses (PRIN)This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the FCA’s High Level Standards set out in the FCA’s Handbook. The Principles are a general

Negligence—when is the duty of care breached?

Negligence—when is the duty of care breached?

Negligence—when is the duty of care breached?Having established that a duty of care exists (see Practice Note: Negligence—when does a duty of care arise?), it is then necessary to consider whether or not there has been a breach of that duty. This will depend on a number of factors outlined below and

Related documents:

4 News
View More

Related documents:

4 News
View More