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Cross-border Group Relief

In the second part of a two-part article Graham Airs of Slaughter & May looks at events since enactment of the Finance Act 2006
This is the second part of a two-part article looking at the progress made in the United Kingdom in dealing with the judgment of the European Court of Justice in Marks and Spencer plc v Halsey. The first part of the article looked at the litigation in the European Court of Justice (ECJ) and the Finance Act 2006 (FA 2006); this second part of the article looks at events since then.
Back in the High Court
The Bill that became the Finance Act 2006 was published on Friday...

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