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GROUP-RELIEF


Legislation Day 2026: Alas, poor stamp duty! I knew it premium
Card image Philip Ridgway
An affectionate farewell to an ancient tax – and a group relief question its replacement is yet to answer.
15 July 2026
When company law attacks: group relief traps premium
Card image Sam Pennington
Card image Matthew Rowbotham
Matthew Rowbotham and Sam Pennington (Lewis Silkin) explore the company law issues on group relief surrenders and the traps that lie in wait.
19 November 2025
Abbotsford Property Group Ltd and another v Revenue Scotland premium
Scottish FTT upholds Revenue Scotland’s assessments relating to incorrectly claimed LBTT group relief
16 July 2025
Lloyds Asset Leasing Ltd v HMRC premium
FTT denies cross-border group relief claim on main purpose grounds.
12 February 2025
Tax grouping (part 1): group relief and tax groupings premium
Card image Maddy Potthast
Card image Gavin Little
In the first in a series of articles on corporate tax issues, Gavin Little and Maddy Potthast (Interpath) focus on the conditions for corporation tax loss relief via group relief.
15 January 2025
The Tower One St George Wharf Ltd v HMRC premium
UT denies SDLT group relief because of tax avoidance main purpose.
27 November 2024
Share deals: when is the optimum time to sell? premium
Card image Laura Frenck
Card image Lorna McCaa
Tax implications for sellers will often influence the optimum time to sell a company. Lorna McCaa and Laura Frenck (Dentons) address the main tax implications for UK corporate sellers and the related timing considerations.
16 November 2022
Mainly ignored? The main purpose test for SDLT group relief premium
Card image Helen Coward
Helen Coward (Charles Russell Speechlys) examines the decision in The Tower One St George Wharf Ltd concerning the SDLT group relief anti-avoidance rule.
8 June 2022
VolkerRail: applying retained EU case law in pre-Brexit years premium
Card image Richard Doran
Card image Davinder Sahota
A decision of the Upper Tribunal illustrates the difficulties of applying CJEU case law for disputes over pre-Brexit breaches of EU law, write Richard Doran and Davinder Sahota (EY).
20 April 2022
Back to basics: SDLT and partnerships premium
Card image Anisha Polson
Card image Paul Beausang
Paul Beausang and Anisha Polson (Eversheds Sutherland) provide a refresher guide to what must be among the most complex of all the SDLT rules.
22 July 2021
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16 July 2026
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