Tax analysis: The Court of Appeal dismissed the taxpayers’ appeal, upholding the decision of the Upper Tribunal (UT) that the company in receivership was unable to surrender losses to the appellant taxpayers by way of group relief because the receiver’s appointment severed the company in receivership from the loss relief group.
Sign in or take a trial to read the full analysis.
To continue reading this news article, as well as thousands of others like it, sign in to LexisPSL or register for a free trial
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
Take a free trial
Free trials are only available to individuals based in the UK
Complete all the fields above to proceed to the next step.
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
What is a third party debt order (TPDO)?This Practice Note explains what a third party debt order (TPDO) (previously known as garnishee orders) is as a means of enforcing a judgment debt, with reference to CPR 72. The order directs a third party who owes money to the judgment debtor to pay that
Claiming negligent misrepresentation or negligent misstatement—practical considerationsA claim for negligent misrepresentation may often be brought alongside or in the alternative to a claim for negligent misstatement. It is therefore useful to understand the key practical considerations in respect
Drafting—2009 ActThe Perpetuities and Accumulations Act 2009 effectively disapplies the rule against perpetuities from future easements granted on or after 6 April 2010, so a draftsman now need not be concerned to specify a perpetuity period. Any restrictions on the exercise of the easement
Sentencing fraud offences committed by individualsThe Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by failing to disclose information and fraud by abuse of position), false accounting under section 17 of
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.