M&S and cross-border group relief

Speed Read: The Upper Tribunal is the latest body to provide its views on the application of the European Court's judgment in the M&S group relief case. Its decision largely follows the decision of the First-tier Tribunal (FTT) although in some places for different reasons. It concludes that by liquidating the loss-making subsidiaries and then issuing new group relief claims, M&S wins for claims falling in the self-assessment regime. For the previous pay and file period, however it has differed from the FTT and has held that EU law did not give M&S the right to re-issue group relief claims outside the domestic time period prescribed for doing so.