Speed Read: The validity of cross-border group relief claims in respect of losses stranded by operation of law is less certain than terminal loss claims. In a case decided in 2009, the Swedish Supreme Administrative Court rejected the application of the principles set out by the European Court of Justice in Marks & Spencer to time-barred losses. However, an analysis of the M&S judgment and the subsequent case law of the ECJ suggests that such claims should be valid in a UK context as long as the losses have not deliberately been stranded for the purposes of claiming relief.
