The Resource Cross-border group relief - part 2 : since Finance Act 2006

Cross-border group relief - part 2 : since Finance Act 2006

Label
Cross-border group relief - part 2 : since Finance Act 2006
Title
Cross-border group relief - part 2 : since Finance Act 2006
Creator
Subject
Language
eng
Summary
This two-part article examines how far the UK has got in coping with the judgment of the European Court of Justice in Marks & Spencer v Halsey. This second part of the article looks at events since enactment of Finance Act 2006
Citation source
In: The tax journal. - Croydon. - (2007),
http://library.link/vocab/creatorName
Airs, G
Language note
English
http://library.link/vocab/subjectName
  • cross-border loss relief
  • group treatment
  • Marks & Spencer case
Label
Cross-border group relief - part 2 : since Finance Act 2006
Instantiates
Publication
Label
Cross-border group relief - part 2 : since Finance Act 2006
Publication

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