In LINPAC Group Holdings Ltd v HMRC [2020] UKFTT 60 (TC) (31 January 2020) the FTT held that group relief claims remained valid even though subsequent claims were made (and then withdrawn) in respect of the same profits.
The company claimed group relief for the years ended 31 December 2006 and 2008 in its tax returns utilising losses of other UK group companies (the ‘domestic claims’). It subsequently made further claims for group relief for those years (the ‘cross-border claims’) this time using losses of group members resident in other EU member states. The company later accepted that the cross-border claims did not meet the criteria for entitlement and sought to revert to the domestic claims.
HMRC argued that the domestic claims were no longer open to the company because its making of the cross-border claims involved the withdrawal of the domestic claims by virtue of FA 1998 Sch...
