Marks & Spencer Plc [2010] UKUT 213 (TCC) (21 June 2010)

213 Marks & Spencer Plc [2010] UKUT 213 (TCC) (21 June 2010)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Marks & Spencer Plc [2010] UKUT 213 (TCC) (21 June 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/213.html
Cite as: [2010] STC 2470, [2010] BTC 1559, [2011] Eu LR 10, [2010] UKUT 213 (TCC), [2010] STI 2115

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Marks & Spencer Plc [2010] UKUT 213 (TCC) (21 June 2010)

EUROPEAN LAW – group relief for losses of non-resident subsidiaries – whether there are no possibilities for those losses to be taken into account at the date of the group relief claim – date of valid claim where series of group relief claims – whether valid group relief claim can be made out of time – application of principle of effectiveness – method of quantifying losses for which group relief claim can be made

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/213.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Marks & Spencer Plc [2010] UKUT 213 (TCC) (21 June 2010) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/213.html Cite as: [2010] STC 2470, [2010] BTC 1559, [2011] Eu LR 10, [2010] UKUT 213 (TCC), [2010] STI 2115