The Commissioners for HM Revenue and Customs v Marks and Spencer PLC: [2010] UKUT 213 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Sadler on 21 June 2010.
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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.
Published 1 December 2016