Legal News

When can taxpayers claim group relief for losses sustained elsewhere?

Published on: 24 February 2014
Published by a LexisNexis Tax expert

Table of contents

  • Original news
  • What key issues did this case raise, and what was the main issue examined by the Supreme Court?
  • To what extent did the judgment clarify the law in this area?
  • Are there any related issues still to be litigated, or is this now the end of the line?
  • Given that the legislation in question has since been changed, how much hangs on this decision for companies other than M&S itself?
  • What should lawyers advising in this area take note of?
  • Are there any trends emerging in this area of law? And what are your predictions for future developments?

Article summary

Tax analysis: Examining the Supreme Court’s decision, Michael Anderson, partner at Joseph Hage Aaronson, advises that although this is a successful conclusion for M&S some issues still remain to be resolved for other taxpayers.

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